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Contents

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

Charge to tax
“Emissions allowance”

Section 73 | “Emissions allowance”

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 3 omitted (10.6.2021) by virtue of Finance Act 2021 (c. 26), s. 112(1)