Schedule 6 Climate change levyC1C2
United Kingdom
- IThe levy
- IITaxable supplies
- IIITime of supply
- IVPayment and rate of levy
- VRegistration
- VICredits and repayments
- VIIRecovery and interest
- VIIIEvasion, misdeclaration and neglect
- IXCivil penalties
- XNon-residents, groups and other special cases
- XIReview and appeal
- XIIInformation and evidence
- XIIIMiscellaneous and supplementary
- XIVInterpretation
Annotations
Modifications
- C1
Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3
- C2
Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)