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The Climate Change Levy (General) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 838
- PART II
- Regulation 12
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Tax credits: general
12.—(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.
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