Article 18 Climate change levy: assessments
The amendment made by paragraph 35(2) is disregarded where, for the purposes of paragraph 80(1)(b) of Schedule 6 to FA 2000f1 (time limits for assessments), the end of the prescribed accounting period or the date when the levy is duef2 occurred on or before 31st March 2007.
Annotations
Footnotes
- f1
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Sub-paragraph (1)(b) was amended by section 99(1) of, and paragraphs 32 and 35(1) and (2) of Schedule 51 to, the Finance Act 2009.
- f2
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See paragraph 91(5) of Schedule 6 to the Finance Act 2000.