# The Climate Change Levy (General) Regulations 2001, Regulation 7: Records

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

(1) A registrable person is obliged to keep a record to be known as the “climate change levy account” (periodic summary of CCL due).
(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”.
(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”.
(4) A record within this regulation must be kept in the manner stipulated in a published notice.

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Source: https://www.legislation.gov.uk/uksi/2001/838/regulation/7 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.