Regulation 7 RecordsI1

A registrable person is obliged to keep a record to be known as the “climate change levy account” (periodic summary of CCL due).

A registrable person who makes a claim under regulations 10 and 14(1) (tax credits in respect of bad debts) is obliged to keep a record to be known as the “climate change levy bad debts account”.

A registrable person who makes a claim under regulations 11 and 14(1) (other tax credits) is obliged to keep a record to be known as the “climate change levy tax credits account”.

A record within this regulation must be kept in the manner stipulated in a published notice.