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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
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Introduction and the law: the law on security: Climate Change Levy: power to direct a person to make monthly returns

Under paragraph 4(1)(b) of Schedule 6 to the Finance Act 2000, and Regulation 3(4) of the Climate Change Levy (General) Regulations 2001, the Commissioners may allow or direct a person to make monthly returns.