{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-61",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-61.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/61",
  "kind": "regulation",
  "number": "61",
  "heading": null,
  "text": "In regulation 2(1) of the Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997 under the meaning given for “relevant tax” insert—\n“(f) climate change levy;”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 61 in force at 1.4.2001, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1997/1431; no relevant amendments."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/838/regulation/61",
    "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."
}