192 Amendments about registration, payment etc
Finance Act 2003 (2003 c 14) | Legislation

192  Amendments about registration, payment etc

(1)     Schedule 6 to the Finance Act 2000 (c 17) (climate change levy) is amended as follows.

(2)     In paragraph 41 (returns and payment of levy)—

(a)     for paragraph (a) of sub-paragraph (1) (liability to account for levy by reference to accounting periods) substitute—

“(a)     for persons liable to account for levy to do so—

(i)     by reference to such periods (“accounting periods”) as may be determined by or under the regulations, or

(ii)     in such other way as may be so determined;”;

(b)     in sub-paragraph (1)(c) (liability to pay) omit “for any period”;

(c)     after sub-paragraph (2) insert—

“(2A)     Paragraph 91(5) provides for the application of Part 7 of this Schedule (recovery and interest) in relation to cases where, by virtue of regulations under sub-paragraph (1)(a)(ii) above, a person is liable to account

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Malus and clawback

Malus and clawbackFORTHCOMING CHANGE: On 18 March 2021, it was announced that the government was launching a consultation on wide-ranging reforms to modernise the country’s audit and corporate governance regime, targeting the UK’s biggest businesses and ensuring markets work effectively. In relation

LEXISNEXIS

PRA Rulebook—introduction for the insurance and reinsurance sector

PRA Rulebook—introduction for the insurance and reinsurance sectorOn 29 August 2015, the Prudential Regulation Authority (PRA) published the PRA Rulebook (Rulebook). The transition from the Handbook to the Rulebook was intended to benefit PRA-authorised firms, to access clearer and more concise

LEXISNEXIS

Liquidated damages in construction contracts

Liquidated damages in construction contractsThis Practice Note explains what liquidated and ascertained damages (LADs/LDs) are and their purpose in a building contract. It considers the difference between liquidated damages and general (or unliquidated) damages and looks at the enforceability of

LEXISNEXIS

Control of asbestos—duty to manage

The Control of Asbestos Regulations 2012 (CAR 2012) place various duties on employers to protect employees from risks related to exposure to asbestos and make it clear that these duties, so far as is reasonably practicable, are also owed to any other person, whether at work or not, who may be