Carbon emissions tax
69
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Finance Act 2019 PART 3 — Carbon emissions tax
Introductory
Charge to tax
Charge to carbon emissions tax
70
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“Reported carbon emissions”
71
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“Emissions report” and “reporting period”
72
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“Emissions allowance”
73
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Liability to pay carbon emissions tax
74
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Administration etc.
Power to make further provision about carbon emissions tax
75
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Consequential provision
76
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General
Interpretation
77
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Regulations
78
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Commencement and transitional provision
79
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Back to Finance Act 2019 — full text
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