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These Regulations make amendments to the Climate Change Levy (General) Regulations 2001 (“the principal Regulations”) consequential upon changes to the time limits in Schedule 6 to the Finance Act 2000. The time limits in Schedule 6 are increased from three years to 4 years by paragraph 33 of Schedule 51 to the Finance Act 2009 (2009 c. 10).
Regulation 3 amends regulation 14(5) (concerning claims to tax credits) and regulation 15(6) (concerning repayment of tax credits to a person whose registration has been cancelled) of the principal Regulations. It also amends paragraph 8(5) of Schedule 1 (concerning tax credit for recipient and reconciliation for input fuel to combined heat and power stations) to those Regulations.
Regulation 4 amends regulation 27(3) of the principal Regulations (concerning correction of errors in climate change levy returns).
Regulation 5 makes transitional provision for the purposes of changes to climate change levy time limits. It ensures that the changes do not allow claims that are already out of time on 31 March 2010 to be brought back into time.
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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