# The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008, Regulation 6: Landfill tax, climate change levy, aggregates levy


(1) In regulations 14(2)(b), 17(3)(b) and 28(4) of, and Schedule 1 paragraph 8(2)(b) to, the Climate Change Levy (General) Regulations 2001 (the CCL Regulations), for each “£2,000” substitute “£50,000”.
(2) After regulation 28(4) of the CCL Regulations, insert—
“(4A) But if the registrable person’s VAT turnover is small, each aggregate in paragraph (4) must not for those purposes exceed 1% of that turnover unless the aggregate is less than £10,000.
And if that person is not registered for VAT, each aggregate must not for those purposes exceed £10,000.”.
(3) In regulation 28(5) of the CCL Regulations, for “paragraph (4)” substitute “paragraphs (4) and (4A)”.
(4) These amendments (and the related amendment in regulation 8) only have effect in relation to under-calculations or over-calculations respectively in regulations 28(2) and 28(3) of the CCL Regulations which registrable persons first discover in their accounting periods that start on 1st July 2008 or later.
(See regulation 28(4) of the CCL Regulations for the meaning of “under-calculation” and “over-calculation”; regulation 2(1) of the CCL Regulations for the meaning of “registrable person”; regulation 3 of the CCL Regulations for the meaning carried by “accounting period”.)

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Source: https://www.legislation.gov.uk/uksi/2008/1482/regulation/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-etc-correction-of-errors-etc-regulations-2008/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.