Schedule 6, paragraph 3C

Any climate change levy which is referable to the period of 6 months next before the relevant date (which period is referred to below as “the 6-month period”). For the purposes of this paragraph— where the whole of the accounting period to which any climate change levy is attributable falls within the 6-month period, the whole amount of that levy is referable to that period; and in any other case the amount of any climate change levy which is referable to the 6-month period is the proportion of the levy which is equal to such proportion (if any) of the accounting period in question as falls within the 6-month period; and references here to accounting periods shall be construed in accordance with Schedule 6 to the Finance Act 2000.

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Source: legislation.gov.uk · retrieved 2026-09-04