# Finance Act 2000, Paragraph 1


(1) A tax to be known as climate change levy (“the levy”) shall be charged in accordance with this Schedule.
(2) The levy is under the care and management of the Commissioners of Customs and Excise.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.