SCHEDULE
PART 1PRIMARY LEGISLATION
FINANCE ACT 2000
32.
In Part VI of Schedule 6 (climate change levy: credits and repayments) in paragraph 75—
(a)
in sub-paragraph (2)(a) after “administration order is made” insert “or an administrator is appointed”,
(b)
in sub-paragraph (3)(a)—
(i)
omit “, administration order”, and
(ii)
after “sequestration” insert “or the appointment of an administrator”,
(c)
for sub-paragraph (3)(b)(i) substitute—
“(i)
immediately upon the appointment of an administrator in respect of the person ceasing to have effect;”, and
(d)
in sub-paragraph (5) in the definition of “administration order” for “section 8 of” substitute “Schedule B1 to”.