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Regulation 21

Original text. Later amendments are not shown.

In these regulations, except where the context requires otherwise—

  • “the Act” refers to Schedule 6 to the Finance Act 2000 and any reference to a paragraph or Part of the Act refers to the appropriate paragraph or Part of that Schedule;

  • “Form CCL 1” and “Form CCL 2” refer respectively to the forms numbered 1 and 2 in the Schedule to these Regulations (or to such forms as the Commissioners are satisfied are to like effect);

  • “levy” refers to climate change levy;

  • “Part”, “regulation” or “regulations” refers to the appropriate Part, regulation or regulations of these Regulations;

  • “partner” refers to a person carrying on a business in partnership with at least one other person.