UK Offence Report

The Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001

UK Statutory Instrument 2001 No. 7 — creates 1 criminal offence.

1offences created
0recorded in force
0revoked
Made
4 January 2001
In force from
29 January 2001
Extent
Not stated
Subject
Health and safety, environment, waste and fisheries
Made under
Schedule 6 to the Finance Act 2000

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These Regulations make provision about registration for climate change levy (CCL) and certain related matters. They take effect on 29 January 2001 in accordance with Part I. People who carry out or intend to carry out activities that make them registrable for CCL must notify Customs and Excise accordingly. Part II regulates the notification process. In general, a person has 30 days to notify Customs using Form CCL 1. Partnership details must be notified individually using Form CCL 2. Customs may require further details in particular cases. Provision is also made for notifying Customs about errors and changes in circumstances. Under Part III Customs can allow eligible companies to form CCL groups. Such treatment does not alter CCL becoming due on a supply. However group members will account for levy on a joint return made by the group’s representative member. Provision is made for changes in the composition of the group, or the identity of the representative member, and for the ending of group treatment. Part IV makes provision about who is responsible for certain CCL requirements in the case of partnerships and unincorporated associations. It also makes provision for the voluntary or compulsory appointment of tax representatives for taxpayers who are not resident in the United Kingdom. There are detailed rules about changes to the arrangements. A breach of these provisions may lead to a penalty under Part V of these Regulations or, in certain cases, under Schedule 6 to the Finance Act 2000. Part VI defines some of the expressions used elsewhere in the Regulations.

Offences created by this instrument

What Parliament said about it

Hansard was searched for this instrument by name and returned nothing. That is the ordinary outcome: an instrument laid under the negative procedure is usually never debated, and becomes law without a word said about it in either House.

How Parliament handled it

Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

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