These Regulations amend the Climate Change Levy (General) Regulations 2001 by modifying the definition of “r” in the Climate Change Levy relief formula in paragraph 2 of Schedule 1 to the General Regulations as a consequence of the changes to the rates of reduced-rate supplies made by section 148 of the Finance Act 2016.
Royaume-Uni de Grande-Bretagne et d'Irlande du Nord · 2018-01-30