SCHEDULES
SCHEDULE 6 Climate change levy
Part VIII Evasion, misdeclaration and neglect
Interpretation of Part VIII
102
(1)
References in this Part of this Schedule to obtaining a tax credit are references to bringing an amount into account as a tax credit for the purposes of levy on the basis that that amount is an amount which may be so brought into account in accordance with tax credit regulations.
(2)
References in this Part of this Schedule to obtaining a repayment of levy are references to obtaining either—
(a)
the payment or repayment of any amount, or
(b)
the acknowledgement of a right to receive any amount,
on the basis that that amount is the amount of a repayment of levy to which there is an entitlement.