Introductory text

CLIMATE CHANGE LEVY

Made 30th June 2005

Laid before the House of Commons 1st July 2005

Coming into force 22nd July 2005

The Commissioners for Her Majesty’s Revenue and Customs^f1, in exercise of the powers conferred by section 30 of and Schedule 6 paragraphs 20A(1)(c), 20A(4)(c), 20A(5), 20A(6), 20A(7), 22(1), 22(2), 39(1)(c), 41(1), 41(2), 41(2B), 43(4), 53(4), 59(1), 59(2), 60(1)(a), 62(1), 62(2), 62(3), 114(1), 114(2), 125(1), 125(2), 125(3), 146(2), 146(4), 146(7), 147, 149A(1), 149A(2), 149A(3) and 149A(4) to the Finance Act 2000^f2, make the following Regulations:

Annotations

Footnotes

f1: The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
f2: 2000 c. 17; relevant amendments made by the Finance Act 2002 (c. 23) section 123 (having effect as of 1st April 2003 under S.I. 2003/603 (C.31)) and section 124, and by the Finance Act 2003 (c. 14) section 190 (having effect as of 22nd July 2005 under S.I. 2005/1713 (C.72)) and section 192.