Climate change levy: assessments
18. The amendment made by paragraph 35(2) is disregarded where, for the purposes of paragraph 80(1)(b) of Schedule 6 to FA 2000(1) (time limits for assessments), the end of the prescribed accounting period or the date when the levy is due(2) occurred on or before 31st March 2007.
(1)
Sub-paragraph (1)(b) was amended by section 99(1) of, and paragraphs 32 and 35(1) and (2) of Schedule 51 to, the Finance Act 2009.
(2)
See paragraph 91(5) of Schedule 6 to the Finance Act 2000.