条例 气候变化税(登记及杂项规定)条例 2001

2020/12/31 0:06:36 次 0

S T A T U T O R Y I N S T R U M E N T S2001 No. 7CLIMATE CHANGE LEVYThe Climate Change Levy (Registration and MiscellaneousProvisions) Regulations 2001Made - - - - - 4th January 2001Laid before the House ofCommons - - - - 5th January 2001Coming into f…

S T A T U T O R Y I N S T R U M E N T S2001 No. 7CLIMATE CHANGE LEVYThe Climate Change Levy (Registration and MiscellaneousProvisions) Regulations 2001Made - - - - - 4th January 2001Laid before the House ofCommons - - - - 5th January 2001Coming into force - - 29th January 2001ARRANGEMENT OF REGULATIONSRegulationPART IPreliminary1. Citation and commencement.PART IIRegistration2. Notification of registrability: form, manner, timing, etc.3. Changes in particulars.4. Finishing taxable activities.PART IIIGroups5. References to groups, etc.6. Eligibility for group treatment.7. Liability for levy due from members of a group.8. Group treatment.9. Modifications, etc.10.–11.Miscellaneous.PART IVPartnerships and other special cases12. Partnerships.13. Unincorporated associations.14.–19.Non-resident taxpayers and tax representatives.1PART VPenalties20. Penalties to be provided for in regulations.PART VIInterpretation21. Interpretation.SCHEDULEForm 1 (CCL 1): Application for registration.Form 2 (CC...


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