Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Securities Guidance

HM Revenue & Customs
, see all updates

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.