# The Climate Change Levy (General) Regulations 2001, Paragraph 3: Compulsory review of calculation


(1) This paragraph applies where a person (“P”)—
(a) has accounted for CCL on a deemed supply under paragraph 24B of the Act; and
(b) the quantity of the carbon price support rate commodity that was the subject of the deemed supply has been calculated in accordance with paragraph 2 of this Schedule.
(2) Where this paragraph applies P must review the correctness of that quantity—
(a) in accordance with paragraphs 4 and 5; and
(b) no later than a reconciliation day.

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Source: https://www.legislation.gov.uk/uksi/2001/838/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.