Introductory Text
PART I PRELIMINARY
1.These Regulations may be cited as the Climate Change Levy...
PART II REGISTRATION
2.Notification of registrability: form, manner, timing, etc
3.Changes in particulars
4.Finishing taxable activities
PART III GROUPS
5.References to groups, etc
6.Eligibility for group treatment
7.Liability for levy due from members of a group
8.Group treatment
9.Modifications, etc
10.Miscellaneous
11.(1) The Commissioners may, by written notice served on each...
PART IV PARTNERSHIPS AND OTHER SPECIAL CASES
12.Partnerships
13.Other unincorporated associations
14.Non resident taxpayers: requirement and provision for tax representatives
15.(1) A non-resident taxpayer may appoint a different tax representative...
16.(1) The Commissioners may, with effect from a date or...
17.(1) This regulation applies in a case where the Commissioners...
18.(1) A person shall cease to be the tax representative...
19.(1) A tax representative (or a person treated as such)...
PART V PENALTIES
20.Penalties to be provided for by regulations
PART VI INTERPRETATION
21.In these regulations, except where the context requires otherwise— “the...
Signature
SCHEDULE
Explanatory Note
