SCHEDULES

SCHEDULE 6U.K. Climate change levy

Part XIVU.K. Interpretation

Meaning of “repayment of levy"U.K.

154U.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).