Introductory text

Draft Regulations laid before the House of Commons under paragraph 146(3) of Schedule 6 to the Finance Act 2000, for approval by resolution of the House of Commons.

CLIMATE CHANGE LEVY

Made ***

Coming into force 1st January 2027

The Treasury make regulations 1 to 5 and 8 below in exercise of the powers conferred by paragraphs 52(1), 52(2)(a) and 146(7) of Schedule 6 to the Finance Act 2000^f1.

The Secretary of State makes regulations 1, 6 and 7 below in exercise of the powers conferred by paragraphs 50(3), 50(4), 52D(1) to (3), 52E(1)(a), 52E(2) and 146(7) of Schedule 6 to that Act^f2.

In accordance with paragraph 146(3) of that Schedule, a draft of the instrument was laid before, and approved by a resolution of, the House of Commons.