Finance Act 2019

75 Power to make further provision about carbon emissions tax U.K.

(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 [F1 (including provision for the imposition of civil penalties for failure to comply with a requirement of regulations under this Part)] ;

(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 F2 ...;

(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;

[F3 (b) modify—

(i) the Monitoring and Reporting Regulation;

(ii) the Verification Regulation;

(iii) subordinate legislation relating to the monitoring or regulation of emissions.]

Textual Amendments

F1 Words in s. 75(1)(d) inserted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 12 para. 4(2)

F2 Words in s. 75(2)(d) omitted (22.7.2020) by virtue of Finance Act 2020 (c. 14), Sch. 12 para. 4(3)

F3 S. 75(3)(b) substituted (22.7.2020) by Finance Act 2020 (c. 14), Sch. 12 para. 4(4)

Commencement Information

I1 S. 75 in force at 23.7.2020 for specified purposes, see s. 79(1)(a) (as substituted by Finance Act 2020 (c. 14), Sch. 12 para. 8(2))