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Statutory Instruments
Climate Change Levy
Made
7th June 2021
Laid before the House of Commons
8th June 2021
Coming into force
1st July 2021
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers, now exercisable by them, conferred by paragraphs 22, 24D and 146(7)(c) of Schedule 6 to the Finance Act 2000(1), make the following Regulations:
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 the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) and section 50(1) of that Act provides that a reference in any enactment to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs. Paragraph 24D of Schedule 6 to the Finance Act 2000 was inserted by section 200 of and paragraphs 2 and 10 of Schedule 42 to the Finance Act 2013 (c. 29).
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