Climate Change Levy (General) (Amendment) Regulations 2013 (S.I. No. 713 of 2013).

[摘要] These Regulations amend the Climate Change Levy (General) Regulations 2001 following the introduction of carbon price support (CPS) rates of climate change levy (CCL) as provided for by the Finance Act 2000. They, among other things: entitle a registrable person who has overpaid the CPS rate of CCL on a deemed supply to reclaim the overpayment; insert a new regulation 40A to provide that a quantity of a commodity is not to be the subject of a deemed supply under paragraph 24A of the Act if, by v

[发布日期] 2013-01-01

[关键词] Climate change;Emissions;Certification;Energy conservation/energy production;Ecofriendly products/ecofriendly processes [时效性] Effective