{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-6A",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-6A.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/6A",
  "kind": "regulation",
  "number": "6A",
  "heading": "Interpretation of Regulations 6B to 6G",
  "text": "In regulations 6B to 6G—\n“authorised person” means a person who has been authorised by the Commissioners under regulation 6B(1), and “authorised” and “authorisation” shall be construed accordingly;\n“current accounting year” means the period of 12 months commencing on a date indicated by the Commissioners in their notification of authorisation of a person, or while a person remains authorised, the most recent anniversary thereof, and is an accounting period within the meaning of regulation 3;\n“the scheme” means the annual accounting scheme established by regulations 6B to 6G;\n“transitional accounting period” means the period commencing on the first day of a person’s accounting period in which the Commissioners authorise him to use the scheme, and ending on the day immediately preceding the first day of that person’s first current accounting year, and is an accounting period within the meaning of regulation 3.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 6A-6G inserted (1.6.2002) by The Climate Change Levy (General) (Amendment) Regulations 2002 (S.I. 2002/1152), regs. 1, 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 6A substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 5"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/838/regulation/6A",
    "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."
}