S T A T U T O R Y I N S T R U M E N T S2001 No. 838CLIMATE CHANGE LEVYThe Climate Change Levy(General) Regulations 2001Made - - - - 9th March 2001Laid before the Houseof Commons 12th March 2001Coming into force 1st April 2001£6.501S T A T U T O R Y I N S T R U M E N T S2001 No. 838CLIMATE CHANGE LEVYThe Climate Change Levy (General) Regulations 2001Made - - - - 9th March 2001Laid before the Houseof Commons 12th March 2001Coming into force 1st April 2001ARRANGEMENT OF REGULATIONSPART IPreliminaryRegulation1. Citation and commencement.2. General interpretation.PART IIAccounting, payment, records, tax credits, repayments, set-off, etc.3. Accounting periods.4. Returns.5. Content of returns.6. Payment.7.–9. Records.10. Bad debts: entitlement to tax credit.11. Other tax credits: entitlement.12.–15. Tax credits: general.16.–17. Bad debts: supplementary provisions.18. Repayments if no entitlement to tax credit.19.–25. Tax credits and repayments: unjust enrichment—reimbursement arrangeme...