{
  "url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule/paragraph-8",
  "json_url": "https://openlegislation.uk/climate-change-levy-general-regulations-2001/schedule/paragraph-8.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": "schedule/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "(1) Subject to sub-paragraph (4), the recipient shall claim any such tax credit—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) by bringing it into account when he is accounting for CCL due from him for any accounting period ....\n(2) Accordingly, in the case of a claim under sub-paragraph (1)(b)—\n(a) the requirements of regulation 5 (content of returns), regulation 6 (payment of CCL) and regulation 7 (CCL accounts) apply subject to sub-paragraph (1)(b); but\n(b) sub-paragraph (1)(b) applies subject to regulation 27 (corrections) and regulation 28 (corrections not exceeding £50,000).\n(3) A claim subject to sub-paragraphs (1) and (2) shall be regarded as a claim for repayment of CCL for the purposes of paragraph 64 of the Act (supplemental provisions about repayments, etc.) (and see sub-paragraph (4)).\n(4) Where the total tax credit claimed by a recipient exceeds the total of any CCL due from him for the accounting period in question, ... the Commissioners shall repay to him an amount equal to the excess (but see regulations 29 and 30).\n(5) Given the provision made by paragraph 62(4) of the Act, this paragraph has effect subject to paragraph 64 of the Act (application of supplemental provisions about repayments: 4 year time limit, unjust enrichment, etc.).\n(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1 para. 8(1)(a) omitted (22.7.2005) by virtue of The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(g) (with reg. 6)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 para. 8(1)(b) omitted (22.7.2005) by virtue of The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(h) (with reg. 6)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sum in Sch. 1 para. 8(2)(b) substituted (1.7.2008) by The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (S.I. 2008/1482), regs. 1, 6(1) (with reg. 6(4))"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 para. 8(4) omitted (22.7.2005) by virtue of The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(i) (with reg. 6)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 para. 8(5) substituted (1.4.2010) by The Climate Change Levy (General) (Amendment) Regulations 2010 (S.I. 2010/643), regs. 1, 3 (with reg. 5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Sch. 1 para. 8(6) omitted (22.7.2005) by virtue of The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(j) (with reg. 6)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 8 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/schedule/paragraph/8",
    "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."
}