Eligibility for group treatment
- Check if your group of companies qualifies for CCL group treatment
UK Statutory Instrument
2001
United Kingdom
The Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001
At a glance
What's here
3 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Liability for levy due from members of a group
- Representative member must file a single aggregated CCL return for the group
Group treatment
- Apply for group treatment and notify HMRC of eligibility changes
Browse 18 other sections — procedural / definitional / commencement
These Regulations may be cited as the Climate Change Levy...
Notification of registrability: form, manner, timing,
Changes in particulars
Finishing taxable activities
References to groups, etc
Modifications, etc
Miscellaneous
(1) The Commissioners may, by written notice served on each...
Partnerships
Other unincorporated associations
Non resident taxpayers: requirement and provision for tax representatives
(1) A non-resident taxpayer may appoint a different tax representative...
(1) The Commissioners may, with effect from a date or...
(1) This regulation applies in a case where the Commissioners...
(1) A person shall cease to be the tax representative...
(1) A tax representative (or a person treated as such)...
Penalties to be provided for by regulations
In these regulations, except where the context requires otherwise— “the...
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