Statutory Instruments
2010 No. 643
Climate Change Levy
The Climate Change Levy (General) (Amendment) Regulations 2010
Made
8th March 2010
Laid before the House of Commons
9th March 2010
Coming into force
1st April 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 41 and 62 of Schedule 6 to the Finance Act 2000( 1 ):
1. These Regulations may be cited as the Climate Change Levy (General) (Amendment) Regulations 2010 and come into force on 1st April 2010.
2. The Climate Change Levy (General) Regulations 2001( 2 ) are amended as follows.
3. In regulations 14(5) and 15(6), and in paragraph 8(5) of Schedule 1, for “three year time limit” substitute “4 year time limit”.
4. In regulation 27(3), for “three years” wherever it occurs, substitute “4 years”.
5. The amendments made by these Regulations are to be disregarded for the purpose of paragraph 64(1) of Schedule 6 to the Finance Act 2000( 3 ) (repayments of overpaid levy) where claims made are for the repayment of amounts paid to the Commissioners on or before 31st March 2007.
Dave Hartnett
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
8th March 2010
2000 c. 17 ; paragraphs 41 and 62 of Schedule 6 provide for regulations under those paragraphs to be made by the Commissioners and paragraph 147 defines “the Commissioners” as meaning 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(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50(1) of the latter Act 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.
S.I. 2001/838 , amended by S.I. 2003/604 . There are other amending instruments but none is relevant.
Paragraph 64(1) is amended by section 99(1) of, and paragraphs 32 and 33 of Schedule 51 to, the Finance Act 2009 (2009 c. 10) .