{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-60",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-60.json",
  "legislation": "uksi/2001/838",
  "legislation_title": "The Climate Change Levy (General) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001",
  "path": "regulation/60",
  "kind": "regulation",
  "number": "60",
  "heading": null,
  "text": "(1) A person who fails to comply with a requirement imposed on him by or under any of the following provisions of these Regulations shall be liable to a penalty of £250 for each such failure—\n(a) regulation 5(1), 5(2), 5(3) or 5(4);\n(b) regulation 6(2);\n(c) regulation 7(1), 7(2), 7(3) or 7(4);\n(d) regulation 8;\n(e) regulation 27(1) or 27(2);\n(f) regulation 28(6) or 28(8);\n(g) regulation 37(5);\n(h) regulation 38 and paragraph 4, 12(3), ... 15(a) or 15(b) of Schedule 1;\n(ha) regulation 51B(5);\n(hb) regulation 51H(1) and paragraph 2, 3(1), 3(3), 3(4), 3(5), 4, 5, 6, 7, 11(2) or 12(1) of Schedule 2;\n(hc) paragraph 3 of Schedule 3;\n(i) regulation 55(3) or 55(4);\n(j) regulation 56(3) or 56(4);\n(k) regulation 58(2) or 58(3).\n(2) A specific act or omission shall attract only one such penalty if the circumstances are such that, but for this paragraph, it would attract more than one penalty.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 60(1)(h) omitted (1.4.2011) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2011 (S.I. 2011/684), regs. 1, 5 (with reg. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 60(1)(h) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 60(1)(ha)(hb) inserted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 20"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Reg. 60(1)(hc) inserted (1.4.2013) by The Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. 2013/713), regs. 1, 10"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 60 in force at 1.4.2001, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/838/regulation/60",
    "retrieved_at": "2026-10-29T07:57:47.800568+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}