# The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010, 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 2000 (time limits on penalty assessments), the conduct to which the penalty relates occurred on or before 31st March 2007.

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Source: https://www.legislation.gov.uk/uksi/2010/867/article/21 (the official version)
Page: https://openlegislation.uk/finance-act-2009-schedule-51-time-limits-for-assessments-claims-etc-appointed-days-and-transitional-provisions-order-2010/article-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.