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Finance Act 2010

Summary

1.Section 67 cites specific EU rules on State aid which may sometimes be relevant to the application of the reduced rate of climate change levy (CCL). This citation is a requirement of the Commission Regulation which the UK proposes to use to renew State aid approval for the extension of the climate change agreement (CCA) scheme from 1 April 2011.

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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