SCHEDULES

SCHEDULE 6U.K. Climate change levy

Modifications etc. (not altering text)

C2Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)

Part XIU.K. Review and appeal

[F1Appeals]U.K.

Textual Amendments

121(1)[F2Subject to paragraph 122, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to any of the following matters—] U.K.

(a)whether or not a person is charged in any case with an amount of levy;

(b)the amount of levy charged in any case and the time when the charge is to be taken as having arisen;

(c)the registration of any person for the purposes of the levy or the cancellation of any registration;

(d)the person liable to pay the levy charged in any case, the amount of a person’s liability to levy and the time by which he is required to pay an amount of levy;

(e)whether to prepare a special utility scheme for a utility;

(f)the imposition of a requirement on any person to give security, or further security, under paragraph 139 and the amount and manner of providing any security required under that paragraph;

(g)whether or not liability to a penalty or to interest on any amount arises in any person’s case under any provision made by or under this Schedule, and the amount of any such liability;

(h)any matter the decision as to which is [F3appealable] under this paragraph of this Part of this Schedule in accordance with paragraph 99(6) or (7);

(i)the extent of any person’s entitlement to any tax credit or to a repayment in respect of a tax credit and the extent of any liability of the Commissioners under this Schedule to pay interest on any amount;

(j)whether or not any person is required to have a tax representative by virtue of any regulations under paragraph 114;

(k)the giving, withdrawal or variation, for the purposes of any such regulations, of any approval or direction with respect to the person who is to act as another’s tax representative;

(l)the giving, withdrawal or variation of a utility direction under paragraph 151(1);

(m)whether a body corporate is to be treated, or is to cease to be treated, as a member of a group, the times at which a body corporate is to be so treated and the body corporate which is, in relation to any time, to be the representative member for a group;

(n)any matter not falling within the preceding paragraphs the decision with respect to which is contained in—

(i)an assessment under paragraph 78 or 79 in respect of an accounting period in relation to which any return required to be made by virtue of regulations under paragraph 41 has been made, or

(ii)an assessment under any provision of this Schedule other than paragraph 78 or 79.

F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10)This paragraph has effect subject to paragraph 99(5).

Textual Amendments