Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 6 U.K. Climate change levy

Part XIV U.K. Interpretation

Meaning of “repayment of levy" U.K.

154 U.K. References in this Schedule to a repayment of levy or of an amount of levy are references to any repayment of an amount to any person by virtue of—

(a) any tax credit regulations; or

(b) paragraph 63, 87(3) or 110(3).