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The Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 7
- PART II
- Regulation 2
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Notification of registrability: form, manner, timing, etc
2.—(1) A person who is required to notify the Commissioners under paragraph 55(1) of the Act (notification of registrability for climate change levy) must do so on Form CCL 1.
(2) But a partner so required must do so on Form CCL 1 and Form CCL 2.
(3) Such notification must contain and provide full information and particulars about every matter referred to on Form CCL 1 and, in the case of a partner, Form CCL 2 together with such further details as the Commissioners may require.
(4) A person so required on 29th January 2001 must deliver the notification to the Commissioners no later than 28th February 2001.
(5) A person to whom paragraph (4) does not apply, but who becomes so required after 29th January 2001, must deliver the notification to the Commissioners within 30 days starting from the day after becoming so required.
(6) A person who is required but fails to comply with this regulation remains subject to paragraph 55(1) of the Act.
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