Article 21 Climate change levy: assessments
The amendment made by paragraph 36(2) is disregarded where, for the purposes of paragraph 108(1) of Schedule 6 to FA 2000f1 (time limits on penalty assessments), the conduct to which the penalty relates occurred on or before 31st March 2007.
Annotations
Footnotes
- f1
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Sub-paragraph (1) was amended by section 99(1) of, and paragraphs 32 and 36(1) and (2) of Schedule 51 to, the Finance Act 2009.