http://www.legislation.gov.uk/uksi/2001/838/regulation/12/made
The Climate Change Levy (General) Regulations 2001
Climate and weather
King's Printer of Acts of Parliament
2024-05-21
CLIMATE CHANGE LEVY
The Climate Change Levy (General) Regulations 2001
reg 6A defn(s)
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
5
The Climate Change Levy (General) Regulations 2001
reg 6D
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
6
The Climate Change Levy (General) Regulations 2001
reg 6E
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
7
The Climate Change Levy (General) Regulations 2001
reg 12
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
4
The Climate Change Levy (General) Regulations 2001
regs 51A–51M (Pt IV(A))
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
19
The Climate Change Levy (General) Regulations 2001
Schedule
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
21
The Climate Change Levy (General) Regulations 2001
Sch 2
The Climate Change Levy (General) (Amendment) Regulations 2003
regs 2
22
The Climate Change Levy (General) Regulations 2001
reg. 11(1)(ba)
(bc)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 3(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 11(2)(aa)
(ab)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 3(b)(iii)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 11(3)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 3(c)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 40A
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 4
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 5(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 5(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51G(1)(b)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 6(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51G(2)(c)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 6(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51G(2)(d)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 6(c)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51H(1)(b)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 7(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51H(1)(c)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 7(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51N
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 8
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 52(1)(c)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 9(a)(iii)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 52(4)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 9(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 60(1)(hc)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 10
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 11(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 11(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 11(c)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 2
para. 2(b)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 12(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 2
para. 2(c)
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 12(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
The Climate Change Levy (General) (Amendment) Regulations 2013
reg. 13
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 1
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(a)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 1
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(a)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2)
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(b)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2)
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(b)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 4(1)
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(c)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 4(2)
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(c)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 5(b)
The Climate Change Levy (General) (Amendment No.2) Regulations 2013
reg. 3(d)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 11(1)(ca)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 5(a)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 12(1)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 6
reg. 1
The Climate Change Levy (General) Regulations 2001
Pt. 3 heading
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 8
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1 heading
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(b)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(b)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(b)(iii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 3(1)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(c)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 3(1)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(c)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(7)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(d)(i)
(aa)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(7)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(d)(i)
(bb)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(8)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(d)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(9C)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(d)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(9)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(d)(iii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 6(1)(c)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(e)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 6(1)(ca)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(e)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 9(5)
The Climate Change Levy (General) (Amendment) Regulations 2012
reg. 11(f)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51A
The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012
reg. 3(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51A
The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012
reg. 3(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 2
para. 1
The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012
reg. 4(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 2
para. 11(3)
The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012
reg. 4(b)(i)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 2
para. 11(9)
(10)
The Climate Change Levy (General) (Amendment) (No. 2) Regulations 2012
reg. 4(b)(ii)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 11(1)(ca)
Finance Act 2014
Sch. 20
para. 8(4)(b)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
reg. 12(1)
Finance Act 2014
Sch. 20
para. 8(5)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
reg. 35(2)(a)(ii) and word
Finance Act 2014
Sch. 20
para. 8(9)(b)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1 title
Finance Act 2014
Sch. 20
para. 8(11)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
Finance Act 2014
Sch. 20
para. 8(12)(a)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
Finance Act 2014
Sch. 20
para. 8(12)(b)
(16)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
Finance Act 2014
Sch. 20
para. 8(12)(c)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 3(1)
Finance Act 2014
Sch. 20
para. 8(13)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 5(7)
Finance Act 2014
Sch. 20
para. 8(14)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 6(1)(c)
Finance Act 2014
Sch. 20
para. 8(15)(a)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 6(1)(ca)
Finance Act 2014
Sch. 20
para. 8(15)(b)
Sch. 20
para. 10(1)
The Climate Change Levy (General) Regulations 2001
reg 51A
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(1)
(2)
The Climate Change Levy (General) Regulations 2001
reg 51A defn(s)
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(1)
The Climate Change Levy (General) Regulations 2001
reg 51B
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 67(3)–(6)
The Climate Change Levy (General) Regulations 2001
reg 51C
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(7)
The Climate Change Levy (General) Regulations 2001
Sch 1
Index
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(a)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 2
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(b)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 5
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(c)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 5
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(d)
regs 5(d)(e)
6
The Climate Change Levy (General) Regulations 2001
Sch 1 paras 6–11
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(f)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 8
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(g)–(j) 6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 9
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(k)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 9
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(l)
6
The Climate Change Levy (General) Regulations 2001
Sch 1 paras 9A–9C
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(m)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 12
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(n)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 12
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(o)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 13
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(p)
regs 5(p)(q)
6
The Climate Change Levy (General) Regulations 2001
Sch 1
para 16
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 5(r)
6
The Climate Change Levy (General) Regulations 2001
Sch 2
para 3
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(8)
The Climate Change Levy (General) Regulations 2001
Sch 2
para 8
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(9)
(10)
The Climate Change Levy (General) Regulations 2001
Sch 2
para 11
The Climate Change Levy (Miscellaneous Amendments) Regulations 2005
regs 6
7(11)
The Climate Change Levy (General) Regulations 2001
reg. 11(1)(bb)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 3(a)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
reg. 11(2)(ab)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 3(b)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 4(a)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 4(b)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 4(c)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 1
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(a)(i)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 1
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(a)(ii)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(1)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(b)(i)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(b)(ii)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2A)-(2E)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(b)(iii)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 4(1)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(c)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 4(2)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(c)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 5(b)
The Climate Change Levy (General) (Amendment) Regulations 2015
reg. 5(d)
reg. 1(2)
reg. 1(1)
The Climate Change Levy (General) Regulations 2001
regs 11
12
The Climate Change Levy (General) (Amendment) Regulations 2007
reg 2
sch 1
The Climate Change Levy (General) Regulations 2001
reg 51B
The Climate Change Levy (General) (Amendment) Regulations 2007
reg 2
sch 1
The Climate Change Levy (General) Regulations 2001
reg 51H
The Climate Change Levy (General) (Amendment) Regulations 2007
reg 2
sch 1
The Climate Change Levy (General) Regulations 2001
sch 1
The Climate Change Levy (General) (Amendment) Regulations 2007
reg 2
sch 1
The Climate Change Levy (General) Regulations 2001
reg. 47(2A)
Finance Act 2008
s. 149(2)(b)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 8(2)(b)
The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008
reg. 6(1)
reg. 6(4)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 28(4A)
The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008
reg. 6(2)
reg. 6(4)
reg. 1
Sch. 1
para. 2
reg. 6(a)
The Climate Change Levy (General) Regulations 2001
The Climate Change Levy (General) (Amendment) Regulations 2011
Sch. 1
para. 2
reg. 6(b)
The Climate Change Levy (General) Regulations 2001
The Climate Change Levy (General) (Amendment) Regulations 2011
Sch. 1
para. 12(1A)-(1D)
reg. 6(c)
The Climate Change Levy (General) Regulations 2001
The Climate Change Levy (General) (Amendment) Regulations 2011
Sch. 1
para. 14
reg. 6(d)
The Climate Change Levy (General) Regulations 2001
The Climate Change Levy (General) (Amendment) Regulations 2011
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 2(a)(i)
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 2(a)(ii)
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 1
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 2(b)
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
reg. 51A(1)
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 3
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2)
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 3
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
Sch. 3
para. 2(2C)
The Climate Change Levy (General) (Amendment and Modification) Regulations 2021
reg. 3
reg. 1(2)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
Finance Act 2021
s. 109(4)
The Climate Change Levy (General) Regulations 2001
Sch. 1
para. 2
Finance Act 2021
s. 110(4)
The Climate Change Levy (General) Regulations 2001
reg. 51M(1)
The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020
reg. 7(2)(a)
reg. 1
The Climate Change Levy (General) Regulations 2001
reg. 51M(3)
The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020
reg. 7(2)(b)
reg. 1
The Climate Change Levy (General) Regulations 2001
Sch. 1 para. 2 Notes
Finance Act 2020
s. 92(4)
The Climate Change Levy (General) Regulations 2001
Sch. 1 para. 2 Notes
Finance Act 2020
s. 93(4)
The Climate Change Levy (General) Regulations 2001
sch 1
The Climate Change Levy (General) (Amendment) Regulations 2010
regs 2
3
5
The Climate Change Levy (General) Regulations 2001
sch 1
The Climate Change Levy (General) (Amendment) Regulations 2006
reg 4
The Climate Change Levy (General) Regulations 2001
Sch. 1 para. 2 Note
Finance (No. 2) Act 2023
s. 328(4)
(5)
The Climate Change Levy (General) Regulations 2001
Sch. 1 para. 2 Notes
The Climate Change Levy (General) (Amendment) Regulations 2018
reg. 3
reg. 1
The Climate Change Levy (General) Regulations 2001
regs 6A–6G
The Climate Change Levy (General) (Amendment) Regulations 2002
reg 2
PART IIACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
Tax credits: general12
1
The provisions of this Part have effect subject to the requirements of Part III and the Schedule (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 the Schedule for a tax credit, for the benefit of the recipient, relating to the amount in question.