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Legislation

Finance Act 2019

Crossheading Charge to tax

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Section 70 Charge to carbon emissions tax
Section 71 “Reported carbon emissions”
Section 72 “Emissions report” and “reporting period”
Section 73 “Emissions allowance”
Section 74 Liability to pay carbon emissions tax

PART 3 Carbon emissions tax
Crossheading Charge to tax

Crossheading Charge to tax

From legislation.gov.uk

Contents

Section 70 Charge to carbon emissions tax
Section 71 “Reported carbon emissions”
Section 72 “Emissions report” and “reporting period”
Section 73 “Emissions allowance”
Section 74 Liability to pay carbon emissions tax