Paragraph 154
References in this Schedule to a repayment of levy or of an amount of levy are references to any repayment of an amount to any person by virtue of—
(a)
any tax credit regulations; or
(b)
paragraph 63, 87(3) or 110(3).
Notes on Schedule 6
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)