Paragraph 9 I1

United Kingdom

(1)

Where the recipient is F1not registrable or is exempt from registration (see paragraph 5(9)), the Commissioners shall repay to him the amount of the tax credit if they are satisfied that he has made a proper claim to them in writing for this purpose.

(2)

A recipient making a claim under sub-paragraph (1) must furnish to the Commissioners full particulars in relation to the tax credit claimed, including (but not limited to)—

(a)

any relevant supplier certificate on the basis of which the relevant CCL was accounted for by the supplier;

(b)

any relevant analysis document supporting any such supplier certificate;

(c)

the amount of the CCL in question and the date and manner of its payment to the Commissioners whether by the recipient, the supplier or otherwise;

(d)

the circumstances, events, records and documentary or other evidence by virtue of which the recipient claims that any relevant entitlement to a tax credit arises;

(e)

the period of time by reference to which the recipient consumed the relevant taxable commodity or was supplied with the relevant taxable commodity by the supplier to whom he delivered the relevant supplier certificate; and

(f)

any matter, item or particular in any way relevant to the question whether or not a tax credit arises under this Schedule in favour of the recipient.

(3)

Where the Commissioners are satisfied that a person who has made a claim in accordance with sub-paragraphs (1) and (2) is entitled to a tax credit and that he has not previously had the benefit of that credit, they shall repay to him an amount equal to the credit (but see regulations 29 and 30).

F2(4)

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(5)

Given the provision made by paragraph 62(4) of the Act, this regulation has effect subject to paragraph 64 of the Act (application of supplemental provisions about repayments: F34 year time limit, unjust enrichment, etc.).

F4(6)

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Annotations

Textual amendments

F1: Words in Sch. 1 para. 9(1) substituted (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(k) (with reg. 6)
F2: Sch. 1 para. 9(4) revoked (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(l) (with reg. 6)
F3: Word in Sch. 1 para. 9(5) substituted (1.4.2012) by The Climate Change Levy (General) (Amendment) Regulations 2012 (S.I. 2012/943), regs. 1, 11(f)
F4: Sch. 1 para. 9(6) revoked (22.7.2005) by The Climate Change Levy (Miscellaneous Amendments) Regulations 2005 (S.I. 2005/1716), regs. 1(1), 5(l) (with reg. 6)

Commencement

I1: Sch. para. 9 in force at 1.4.2001, see reg. 1

Notes on Schedule 1

Textual amendments

F1: Sch. renumbered as Sch. 1 (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 21
F2: Words in Sch. 1 heading omitted (1.4.2014 with effect in accordance with Sch. 20 para. 10 to the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 20 paras. 8(11), 10(1)
F3: Word in Sch. 1 heading omitted (1.11.2007 with effect in accordance with the Notes in Sch. 1 to the amending S.I.) by virtue of The Climate Change Levy (General) (Amendment) Regulations 2007 (S.I. 2007/2903), reg. 1, Sch. 1 Table Item 25