The Climate Change Levy (General) Regulations 2001 No. 838

PART II U.K. ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.

Tax credits: general U.K.

12.—(1) The provisions of this Part have effect subject to the requirements of Part III and [F1 Schedule 1] (certification scheme for excluded, exempt, half-rate and reduced-rate supplies).

(2) Accordingly, no tax credit shall arise by virtue of regulation 11 where the circumstances are such that provision is made by [F2 Schedule 1] for a tax credit, for the benefit of the recipient, relating to the amount in question.

Textual Amendments

F1 Words in reg. 12(1) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

F2 Words in reg. 12(2) substituted (1.4.2003) by The Climate Change Levy (General) (Amendment) Regulations 2003 (S.I. 2003/604), regs. 1, 4

Commencement Information

I1 Reg. 12 in force at 1.4.2001, see reg. 1