- Latest available (Revised)
- Point in Time (12/02/2019)
- Original (As enacted)
No versions valid at: 12/02/2019
Point in time view as at 12/02/2019. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 2019, Cross Heading: Administration etc..
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Valid from 23/07/2020
(1)The Commissioners may by regulations—
(a)make provision about the assessment, payment, collection and recovery of carbon emissions tax, including provision about the recovery of overpayments;
(b)require persons to keep, for purposes connected with carbon emissions tax, records of specified matters, and to preserve those records for a specified period;
(c)make provision for the review of, and a right of appeal against, specified decisions of HMRC in connection with carbon emissions tax;
(d)make provision about the enforcement of carbon emissions tax;
(e)permit or require the sharing of information between HMRC, authorities and regulators for purposes in connection with carbon emissions tax;
(f)make provision about the form, manner and content of any notice, application or other communication with HMRC in connection with carbon emissions tax (including provision about communications in electronic form);
(g)make provision in relation to cases where an individual liable for carbon emissions tax dies or becomes incapacitated, or where a person (whether or not an individual) is subject to an insolvency procedure.
(2)The Commissioners may by regulations make provision for purposes in connection with carbon emissions tax—
(a)about the submission of emissions reports to a regulator;
(b)about emissions determinations, including provision permitting or requiring a regulator to make an emissions determination in specified circumstances;
(c)specifying conditions to be included in a permit granted by a regulator;
(d)for the review of, and a right of appeal against, specified decisions of a regulator;
(e)about the performance of a function of a regulator;
(f)about the form, manner and content of any notice, application or other communication with a regulator (including provision about communications in electronic form).
(3)Regulations under this section may, in particular—
(a)make provision that is equivalent to, or applies with or without modification, any provision of an enactment relating to tax;
(b)amend the Monitoring and Reporting Regulation or the Verification Regulation.
(1)In section 1 of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions), in subsection (1), after “petroleum revenue tax” insert “ , carbon emissions tax, ”.
(2)In regulation 52 of the Emissions Regulations (penalty for carrying out a regulated activity without a permit), after paragraph (2) insert—
“(2A)In paragraph (2), the reference to “costs” includes a reference to carbon emissions tax.”
(3)Section 4(1) of the European Union (Withdrawal) Act 2018 does not apply, for the purposes of carbon emissions tax, in relation to any rights, powers, liabilities, obligations, restrictions, remedies and procedures so far as they arise under—
(a)Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty, or
(b)Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.
(4)The Commissioners may by regulations make such provision as they consider appropriate in consequence of this Part.
(5)Regulations under subsection (4) may amend, repeal or revoke any enactment (whenever passed or made).
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: