SCHEDULES
SCHEDULE 59Climate change levy: removal of reduced rate
Part 2Consequential amendments
8
1
Paragraph 91 (interpretation etc of Part 7 of the Schedule) is amended as follows.
2
In sub-paragraph (5)
(modification of references to accounting periods in case of levy due otherwise than by reference to such periods), after “regulations under paragraph 41(1)(a)(ii)” insert “
or by virtue of paragraph 45B(8)
”
.