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Schedule 6 Climate change levyC1C2

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. IThe levy
  2. IITaxable supplies
  3. IIITime of supply
  4. IVPayment and rate of levy
  5. VRegistration
  6. VICredits and repayments
  7. VIIRecovery and interest
  8. VIIIEvasion, misdeclaration and neglect
  9. IXCivil penalties
  10. XNon-residents, groups and other special cases
  11. XIReview and appeal
  12. XIIInformation and evidence
  13. XIIIMiscellaneous and supplementary
  14. 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)