The Climate Change Levy (General) Regulations 2001

Tax credits: general

15.—(1) Where the Commissioners have cancelled the registration of a person in accordance with Part V of the Act, and he is not a registrable person, the Commissioners shall repay to him the amount of the tax credit if they are satisfied that he has made a proper claim to them in writing for this purpose.

(2) A claim under paragraph (1) may be combined with a claim under regulation 14(1) if appropriate.

(3) A person making a claim under paragraph (1) must furnish to the Commissioners full particulars in relation to the tax credit claimed including (but not restricted to)—

(a) the return in which the relevant CCL was accounted for;

(b) the amount of the CCL in question and the date and manner of its payment to the Commissioners;

(c) the events by virtue of which the bad debt or entitlement to a tax credit arose; and

(d) any supporting documentary or other evidence.

(4) Where the Commissioners are satisfied that a person who has made a claim in accordance with paragraphs (1) and (3) is entitled to a tax credit and that he has not previously had the benefit of that credit, they shall repay to him an amount equal to the credit (but see regulations 29 and 30).

(5) The Commissioners shall not be liable to make any repayment under this regulation unless and until the person has made all the returns which he was required to make (and see regulation 29 and 30).

(6) Given the provision made by paragraph 62(4) of the Act, this regulation has effect subject to paragraph 64 of the Act (application of supplemental provisions about repayments: three year time limit, unjust enrichment, etc.).