The Climate Change Levy (General) (Amendment No.2) Regulations 2013

This Statutory Instrument has been made in consequence of a defect in S.I. 2013/713 and is being issued free of charge to all known recipients of that Statutory Instrument.

Statutory Instruments

2013 No. 1716

Climate Change Levy

The Climate Change Levy (General) (Amendment No.2) Regulations 2013

Made

10th July 2013

Laid before the House of Commons

11th July 2013

Coming into force

1st August 2013

The Commissioners for Her Majesty’s Revenue and Customs(1) make the following Regulations in exercise of the powers conferred by paragraphs 24B(3) and 24D of Schedule 6 to the Finance Act 2000(2):

(1)

The regulations made under the powers cited are to be made by the Commissioners; paragraph 147 of Schedule 6 to the Finance Act 2000 (c. 17) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. Section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) provides that a reference to the Commissioners of Customs and Excise in any enactment shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(2)

2000 c.17; paragraphs 24B and 24D were added by a resolution passed by the House of Commons on 25th March 2013 under section 1 of the Provisional Collection of Taxes Act 1968 (c.2). This resolution has statutory effect but will cease to have effect once provisions corresponding to those in the resolution are enacted in the Finance Act 2013. In any case it will cease to have effect at the end of seven months after the date on which it is expressed to take effect or, if no such date is expressed, after the date on which it is passed. Relevant amendments to section 1 were made by section 60 of the Finance Act 1968 (c.44), section 205(5) of the Finance Act 1993 (c. 34), paragraph 1 of Schedule 7 to the Finance Act 2000 (c. 17), section 112 of the Finance Act 2007 (c. 11) and section 88 of the Finance Act 2011 (c. 11).