Introduction Summary
1.Section 118 provides for Schedule 59, which amends Schedule 6 to the Finance Act (FA) 2000, to provide for HM Revenue & Customs (HMRC) to recover climate change levy (CCL) where a facility in the climate change agreements (CCA) scheme does not meet the targets it has agreed with the Department of Energy and Climate Change (DECC). The recovery mechanism applies to certification periods under the CCA scheme beginning on or after 1 April 2009.