The Climate Change Levy (General) (Amendment) Regulations 2010

• Citation: S.I. 2010/643
• Sections: 5

Section 1

These Regulations may be cited as the Climate Change Levy (General) (Amendment) Regulations 2010 and come into force on 1st April 2010.

Section 2

The Climate Change Levy (General) Regulations 2001 are amended as follows.

Section 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”.

Section 4

In regulation 27(3), for “three years” wherever it occurs, substitute “4 years”.

Section 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 (repayments of overpaid levy) where claims made are for the repayment of amounts paid to the Commissioners on or before 31st March 2007.