{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-7",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Records",
  "text": "(1) A registrable person is obliged to keep a record to be known as the “climate change levy account” (periodic summary of CCL due).\n(2) 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”.\n(3) 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”.\n(4) A record within this regulation must be kept in the manner stipulated in a published notice.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 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/7",
    "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."
}