{
  "url": "https://openlegislation.uk/climate-change-levy-miscellaneous-amendments-regulations-2005/regulation-8",
  "json_url": "https://openlegislation.uk/climate-change-levy-miscellaneous-amendments-regulations-2005/regulation-8.json",
  "legislation": "uksi/2005/1716",
  "legislation_title": "The Climate Change Levy (Miscellaneous Amendments) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/climate-change-levy-miscellaneous-amendments-regulations-2005",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Tax representatives",
  "text": "In regulation 14(4) of the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001—\n(a) in sub-paragraph (a) after “specify”, insert “(for such residence, see paragraph 156 of the Act)”, and\n(b) after sub-paragraph (b), insert—\n“In regulations 17(4)(a), 18(1)(e) and 19(5), “eligible” only refers to a person’s being so resident in the United Kingdom.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/1716/regulation/8",
    "retrieved_at": "2026-10-29T04:57:05.558911+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."
}