The Climate Change Levy (General) (Amendment) Regulations 2013

Statutory Instruments

2013 No. 713

Climate Change Levy

The Climate Change Levy (General) (Amendment) Regulations 2013

Made

26th March 2013

Laid before the House of Commons

26th March 2013

Coming into force

1st April 2013

The Commissioners for Her Majesty’s Revenue and Customs(1) make the following Regulations in exercise of the powers conferred by paragraphs 22, 23(4), 24B(3), 24D, 44(3) and (4), 62(1)(ba), (bb) and (bc) and 146 of Schedule 6 to the Finance Act 2000(2):

(1)

The regulations made under the powers cited are to be made by the Commissioners; paragraph 147 of Schedule 6 to the Finance Act 2000 (c.17) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. Section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(2)

2000 c. 17; paragraphs 24B, 24D, and 62(1)(ba), (bb) and (bc) were added by a resolution passed by the House of Commons on 25th March 2013 under section 1 of the Provisional Collection of Taxes Act 1968 (c.2). This resolution has statutory effect but will cease to have effect once provisions corresponding to those in the resolution are enacted in the Finance Act 2013. In any case it will cease to have effect at the end of seven months after the date on which it is expressed to take effect or, if no such date is expressed, after the date on which it is passed. Relevant amendments to section 1 were made by section 60 of the Finance Act 1968 (c.44), section 205(5) of the Finance Act 1993 (c. 34), paragraph 1 of Schedule 7 to the Finance Act 2000 (c. 17). Paragraph 146 has been amended by section 188(2)(c) of the Finance Act 2003 and S.I. 2009/571, Schedule 1, paragraph 20(1) and (7).