The Climate Change Levy (General) (Amendment) Regulations 2010
These Regulations make amendments to the Climate Change Levy (General) Regulations 2001 (“the principal Regulations”) consequential upon changes to the time limits in Schedule 6 to the Finance Act 2000. The time limits in Schedule 6 are increased from three years to 4 years by paragraph 33 of Schedule 51 to the Finance Act 2009 (2009 c. 10).