Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001
| Jurisdiction | UK Non-devolved |
| Citation | SI 2001/7 |
| Year | 2001 |
2001 No. 7
CLIMATE CHANGE LEVY
The Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001
Made 4th January 2001
Laid before the House of Commons 5th January 2001
Coming into force 29th January 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 30 of and paragraphs 59, 60, 114, 115(4), 116, 117(1), 146(1), 146(4) and 146(7) of Schedule 6 to the Finance Act 20001, and of all other powers enabling them in that behalf, hereby make the following Regulations:
PART I
PRELIMINARY
1. These Regulations may be cited as the Climate Change Levy (Registration and Miscellaneous Provisions) Regulations 2001 and shall come into force on 29th January 2001.
PART II
REGISTRATION
Notification of registrability: form, manner, timing, etc
2.—(1) A person who is required to notify the Commissioners under paragraph 55(1) of the Act (notification of registrability for climate change levy) must do so on Form CCL 1.
(2) But a partner so required must do so on Form CCL 1 and Form CCL 2.
(3) Such notification must contain and provide full information and particulars about every matter referred to on Form CCL 1 and, in the case of a partner, Form CCL 2 together with such further details as the Commissioners may require.
(4) A person so required on 29th January 2001 must deliver the notification to the Commissioners no later than 28th February 2001.
(5) A person to whom paragraph (4) does not apply, but who becomes so required after 29th January 2001, must deliver the notification to the Commissioners within 30 days starting from the day after becoming so required.
(6) A person who is required but fails to comply with this regulation remains subject to paragraph 55(1) of the Act.
Changes in particulars
3.—(1) A person who has made a notification (the “original notification”) to the Commissioners under regulation 2(1), 2(2) or 2(3) at any time must also, as appropriate, notifiy them about the following items.
(2) The first such item is any inaccuracy or inadequacy in the information, particulars or details contained in or provided with the original notification.
(3) The second such item is any change in circumstances that causes that information or those particulars or details to become inaccurate or inadequate.
(4) The third such item is any change in circumstances relating to that person, that person’s business or any other matter with respect to which particulars are contained in the register (or would, were the person registered).
(5) A notification required by this regulation must—
(a)
(a) be given in writing,
(b)
(b) provide full particulars enabling the register to be kept up to date, and
(c)
(c) be delivered to the Commissioners within 30 days.
(6) The first of those 30 days begins, as the case requires, on—
(a)
(a) the day after the person discovers that the original notification was inaccurate or is in a position to rectify the inadequacy in that notification (see paragraph (2)), or
(b)
(b) the day after the change in circumstances occurred (see paragraphs (3) and (4)).
(7) The full particulars referred to in paragraph (5)(b) include (but are not limited to)—
(a)
(a) the nature of the relevant inaccuracy, inadequacy or change;
(b)
(b) the date on which the inaccuracy in the original notification was discovered or the inadequacy could be rectified;
(c)
(c) the date on which the change occurred;
(d)
(d) the nature of the inaccuracy, inadequacy or change;
(e)
(e) the correct information, particulars or details.
(8) A relevant change of circumstances under paragraph (3) or (4) above includes (but is not limited to)—
(a)
(a) the person’s name, trading name, address or principal place of business;
(b)
(b) the person’s status (namely, as sole proprietor, partner, unincorporated body, or body corporate);
(c)
(c) the name and address of a partner or a change in the membership of a partnership;
(d)
(d) the name and address of a trustee or beneficiary of a trust.
(9) The Commissioners may, on their own initiative or following a notification under this regulation, correct an entry in the register in a case where they are satisfied that it should be corrected or otherwise brought up to date.
(10) Where a person makes a notification under this regulation that itself is or becomes inaccurate, inadequate or misleading, that notification must be treated in the same way as an original notification for the purposes of paragraphs (1) to (9).
Finishing taxable activities
4.—(1) This regulation applies to a person who is required to notify the Commissioners that he ceases to intend making, or having made to him, taxable supplies in respect of which he would be the person liable to account for levy (paragraph 57(1) of the Act).
(2) Such a person must make that notification in writing setting out—
(a)
(a) the day on which the intention ceased, and
(b)
(b) the day on which he made or received the final taxable supply.
(3) This notification must be delivered to the Commissioners within 30 days starting from the day after the intention ceased, or the final taxable supply was made or received, whichever is the later.
PART III
GROUPS
References to groups, etc
5.—(1) This Part makes provision about two or more bodies corporate being treated as members of the same group for the purposes of the Act (`group treatment').
(2) For those purposes, or any regulation or direction made by or under the Act—
(a)
(a) a body corporate is a member of a group at any time in relation to which it falls to be treated as such a member in accordance with this Part; and
(b)
(b) the body corporate which is to be taken to be the representative member for a group at any time is the member of the group which in relation to that time is the representative member under this Part in the case of that group.
(3) A body corporate that is a member of a group shall, under Part V of the Act, be registered in the name of the representative member.
Eligibility for group treatment
6.—(1) Subject to the provisions of this Part, two or more bodies corporate are eligible to be treated as members of a group if—
(a)
(a) at least one of them is resident in the United Kingdom,
(b)
(b) they are all under the same control, and
(c)
(c) each of them—
(i) is registered, or is required to notify or has notified the Commissioners under paragraph 55(1) of the Act (notification of registrability), and
(ii) is not a person to whom paragraph 57(1) of the Act applies (loss of registrability).
(2) For the purposes of this regulation, two or more bodies are under the same control if—
(a)
(a) one of them controls each of the others;
(b)
(b) one person (whether a body corporate or an individual) controls all of them; or
(c)
(c) two or more individuals carrying on a business in partnership control all of them.
(3) For the purposes of this regulation, a body corporate shall be taken to control another body corporate only if—
(a)
(a) it is empowered by statute to control that body’s activities, or
(b)
(b) it is that body’s holding company within the meaning of section 736 of the Companies Act 19852;
and an individual or individuals shall be taken to control a body corporate only if (were he or they a company) he or they would be that body corporate’s holding company within the meaning of that section.
(4) A body corporate shall not be the representative member for a group at any time when it does not have an established place of business in the United Kingdom.
Liability for levy due from members of a group
7.—(1) Group treatment shall not affect a body corporate being charged with levy in respect of a taxable supply whether to or from another member of the group or otherwise.
(2) However any levy with which a body corporate is charged in respect of a taxable supply treated as made while that body corporate is a member of a group shall be treated for the purposes of the Act as if it were the representative member for that group (instead of that body) which is charged with the levy.
(3) Accordingly the obligation on a member of a group to make a return pursuant to regulations made under paragraph 41 of the Act shall be discharged by the representative member making a return representing the aggregate of what would be the individual returns for the group members were it not for the group treatment.
(4) All bodies corporate who are members of a group when any levy becomes due from the representative member, together with any bodies corporate who become members of the group while any levy remains unpaid, shall be jointly and severally liable for any levy due from the representative member.
(5) References in this regulation to levy being or becoming due from the representative member include references to any amounts being or becoming recoverable as if they were levy due from that member.
Group treatment
8.—(1) A body corporate shall be treated as a member of a group only—
(a)
(a) if a written application by that body corporate for such treatment is approved by the Commissioners, and
(b)
(b) from a date specified by the Commissioners for such treatment.
(2) A body corporate shall be the representative member for a group only—
(a)
(a) if a written application by that body corporate for this purpose is approved by the Commissioners, and
(b)
(b) from a date specified by the Commissioners for this purpose.
(3) The...
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