Regulation 7 The Climate Change Levy (General) Regulations 2001

(1)

The Climate Change Levy (General) Regulations 2001^f1 are amended as follows.

(2)

In regulation 51M—

(a)

at the beginning of paragraph (1) insert “In a case described in paragraph (3),” and

(b)

after paragraph (2), insert—

“(3)
For the purposes of paragraph (1), the case is where relevant separation agreement law applies (as defined in section 7C(3) of the European Union (Withdrawal) Act 2018).”.

Annotations

Footnotes

f1: S.I. 2001/838, amended by SI 2003/604; there are other amending instruments but none is relevant.