Part 8Other taxes

Climate change levy

192Amendments about registration, payment etc

(1)

Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy) is amended as follows.

(2)

In paragraph 41 (returns and payment of levy)—

(a)

for paragraph (a) of sub-paragraph (1) (liability to account for levy by reference to accounting periods) substitute—

“(a)

for persons liable to account for levy to do so—

(i)

by reference to such periods (“accounting periods”) as may be determined by or under the regulations, or

(ii)

in such other way as may be so determined;”;

(b)

in sub-paragraph (1)(c) (liability to pay) omit “for any period”;

(c)

after sub-paragraph (2) insert—

“(2A)

Paragraph 91(5) provides for the application of Part 7 of this Schedule (recovery and interest) in relation to cases where, by virtue of regulations under sub-paragraph (1)(a)(ii) above, a person is liable to account for levy otherwise than by reference to accounting periods.

(2B)

Regulations under this paragraph may provide for the application of any provision of this Schedule in relation to such cases.”.

(3)

In paragraph 53 (requirement to be registered), after sub-paragraph (3) insert—

“(4)

Regulations made by the Commissioners may provide that, in such cases or circumstances and subject to such conditions or requirements as may be prescribed in the regulations, the Commissioners may exempt a person from the requirement to be registered.”.

(4)

In paragraph 62(2)(b) (provision in regulations about bringing tax credit into account) for “levy due from him for such accounting period or periods” substitute “ such levy due from him ”.

(5)

In paragraph 78 (assessments of amounts of levy due), after sub-paragraph (1) insert—

“(1A)

Where it appears to the Commissioners—

(a)

that any levy for which a person is liable to account otherwise than by reference to an accounting period has become due, and

(b)

that there has been a default by that person that falls within sub-paragraph (2),

they may assess the amount of that levy to the best of their judgement and notify it to him.”.

(6)

In paragraph 91 (interpretation etc of Part 7) at the end insert—

“(5)

In relation to cases where, by virtue of regulations under paragraph 41(1)(a)(ii), a person is liable to account for levy otherwise than by reference to accounting periods, this Part of this Schedule shall have effect as if—

(a)

references to levy due for “an” or “any” accounting period were references simply to levy due;

(b)

references to levy due for a specified accounting period were references to the levy in question;

(c)

references to an assessment for a specified accounting period were references to an assessment in respect of the levy in question;

(d)

any time limit framed by reference to the end of the accounting period for which levy is due were framed by reference to the date on which payment of the levy is due;

(e)

references to the making of a return for an accounting period were references to the payment of the levy in question;

(f)

references to the amount shown in such a return were references to the amount of levy paid;

(g)

paragraph 88(8) and (9) were omitted.”.

(7)

In paragraph 93(4) (criminal penalty for false return)—

(a)

in paragraph (a) after “return” insert “ or other notification ”;

(b)

in paragraph (b), and in the words after that paragraph, after “return” insert “ or notification ”.

F1(8)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(9)

In paragraph 125(1) (obligation to keep records) for “persons who are, or are required to be, registered” substitute“persons who—

(a)

are registered,

(b)

are required to be registered, or

(c)

are exempted from the requirement to be registered by regulations under paragraph 53(4)”.

(10)

In paragraph 135(1)(c) (Commissioners' certificate as evidence of non-payment of levy shown as due in a return) after “return” insert “ or other notification ”.