# The Climate Change Levy (General) Regulations 2001, Regulation 61

Extent: E+W+S+N.I.

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—
“(f) climate change levy;”

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Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/61 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.