Finance Bill - continued        House of Commons
SCHEDULE 6, CLIMATE CHANGE LEVY - continued
PART VI, CREDITS AND REPAYMENTS - continued

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Supplementary assessments
     71. If it appears to the Commissioners that the amount which ought to have been assessed in an assessment under paragraph 66, 67 or 70 exceeds the amount which was so assessed, then-
 
 
    (a) under the same paragraph as that assessment was made, and
 
    (b) on or before the last day on which that assessment could have been made,
       the Commissioners may make a supplementary assessment of the amount of the excess and notify the person concerned accordingly.
 
 
Set-off of or against amounts due under this Schedule
     72. - (1) The Commissioners may by regulations make provision in relation to any case where-
 
 
    (a) a person is under a duty to pay to the Commissioners at any time an amount or amounts in respect of levy; and
 
    (b) the Commissioners are under a duty to pay to that person at the same time an amount or amounts in respect of levy or any of the other taxes under their care and management.
      (2) Regulations under this paragraph may provide that if the total of the amount or amounts mentioned in sub-paragraph (1)(a) exceeds the total of the amount or amounts mentioned in sub-paragraph (1)(b), the latter shall be set off against the former.
 
      (3) Regulations under this paragraph may provide that if the total of the amount or amounts mentioned in sub-paragraph (1)(b) exceeds the total of the amount or amounts mentioned in sub-paragraph (1)(a), the Commissioners may set off the latter in paying the former.
 
      (4) Regulations under this paragraph may provide that if the total of the amount or amounts mentioned in sub-paragraph (1)(a) is the same as the total of the amount or amounts mentioned in sub-paragraph (1)(b) no payment need be made in respect of the former or the latter.
 
      (5) Regulations under this paragraph may provide for any limitation on the time within which the Commissioners are entitled to take steps for recovering any amount due to them in respect of levy to be disregarded, in such cases as may be described in the regulations, in determining whether any person is under such a duty to pay as is mentioned in sub-paragraph (1)(a).
 
      (6) Regulations under this paragraph may include provision treating any duty to pay mentioned in sub-paragraph (1) as discharged accordingly.
 
      (7) References in sub-paragraph (1) to an amount in respect of a particular tax include references not only to an amount of tax itself but also to other amounts such as interest and penalties that are or may be recovered as if they were amounts of tax.
 
      (8) In this paragraph "tax" includes duty.
 
 
Set-off of or against other taxes and duties
     73. - (1) The Commissioners may by regulations make provision in relation to any case where-
 
 
    (a) a person is under a duty to pay to the Commissioners at any time an amount or amounts in respect of any tax (or taxes) under their care and management other than levy; and
 
    (b) the Commissioners are under a duty, at the same time, to make any repayment of levy to that person or to make any other payment to him of any amount or amounts in respect of levy.
      (2) Regulations under this paragraph may provide that if the total of the amount or amounts mentioned in sub-paragraph (1)(a) exceeds the total of the amount or amounts mentioned in sub-paragraph (1)(b), the latter shall be set off against the former.
 
      (3) Regulations under this paragraph may provide that if the total of the amount or amounts mentioned in sub-paragraph (1)(b) exceeds the total of the amount or amounts mentioned in sub-paragraph (1)(a), the Commissioners may set off the latter in paying the former.
 
      (4) Regulations under this paragraph may provide that if the total of the amount or amounts mentioned in sub-paragraph (1)(a) is the same as the total of the amount or amounts mentioned in sub-paragraph (1)(b) no payment need be made in respect of the former or the latter.
 
      (5) Regulations under this paragraph may provide for any limitation on the time within which the Commissioners are entitled to take steps for recovering any amount due to them in respect of any of the taxes under their care and management to be disregarded, in such cases as may be described in the regulations, in determining whether any person is under such a duty to pay as is mentioned in sub-paragraph (1)(a).
 
      (6) Regulations under this paragraph may include provision treating any duty to pay mentioned in sub-paragraph (1) as discharged accordingly.
 
      (7) References in sub-paragraph (1) to an amount in respect of a particular tax include references not only to an amount of tax itself but also to other amounts such as interest and penalties that are or may be recovered as if they were amounts of tax.
 
      (8) In this paragraph "tax" includes duty.
 
 
Restriction on powers to provide for set-off
     74. - (1) Regulations made under paragraph 72 or 73 shall not require any such amount or amounts as are mentioned in sub-paragraph (1)(b) of that paragraph ("the credit") to be set against any such amount or amounts as are mentioned in sub-paragraph (1)(a) of that paragraph ("the debit") in any case where-
 
 
    (a) an insolvency procedure has been applied to the person entitled to the credit;
 
    (b) the credit became due after that procedure was so applied; and
 
    (c) the liability to pay the debit either arose before that procedure was so applied or (having arisen afterwards) relates to, or to matters occurring in the course of, the carrying on of any business at times before the procedure was so applied.
      (2) For the purposes of this paragraph, an insolvency procedure is applied to a person if-
 
 
    (a) a bankruptcy order, winding-up order or administration order is made in relation to that person or an award of sequestration is made on that person's estate;
 
    (b) that person is put into administrative receivership;
 
    (c) that person passes a resolution for voluntary winding up;
 
    (d) any voluntary arrangement approved in accordance with-
 
      (i) Part I or VIII of the Insolvency Act 1986, or
 
      (ii) Part II or Chapter II of Part VIII of the Insolvency (Northern Ireland) Order 1989,
 
    comes into force in relation to that person;
 
    (e) a deed of arrangement registered in accordance with-
 
      (i) the Deeds of Arrangement Act 1914, or
 
      (ii) Chapter I of Part VIII of that Order,
 
    takes effect in relation to that person;
 
    (f) a person is appointed as the interim receiver of some or all of that person's property under section 286 of the Insolvency Act 1986 or Article 259 of the Insolvency (Northern Ireland) Order 1989;
 
    (g) a person is appointed as the provisional liquidator in relation to that person under section 135 of that Act or Article 115 of that Order;
 
    (h) an interim order is made under Part VIII of that Act, or Chapter II of Part VIII of that Order, in relation to that person; or
 
    (i) that person's estate becomes vested in any other person as that person's trustee under a trust deed (within the meaning of the Bankruptcy (Scotland) Act 1985).
      (3) In this paragraph references, in relation to any person, to the application of an insolvency procedure to that person shall not include-
 
 
    (a) the making of a bankruptcy order, winding-up order, administration order or award of sequestration at a time when any such arrangement or deed as is mentioned in paragraph (d), (e) or (i) of sub-paragraph (2) is in force in relation to that person;
 
    (b) the making of a winding-up order at any of the following times, that is to say-
 
      (i) immediately upon the discharge of an administration order made in relation to that person;
 
      (ii) when that person is being wound up voluntarily;
 
      (iii) when that person is in administrative receivership;
 
    or
 
    (c) the making of an administration order in relation to that person at any time when that person is in administrative receivership.
      (4) For the purposes of this paragraph a person shall be regarded as being in administrative receivership throughout any continuous period for which (disregarding any temporary vacancy in the office of receiver) there is an administrative receiver of that person.
 
      (5) In this paragraph-
 
 
    "administration order" means an administration order under section 8 of the Insolvency Act 1986 or Article 21 of the Insolvency (Northern Ireland) Order 1989;
 
    "administrative receiver" means an administrative receiver within the meaning of section 251 of that Act or Article 5(1) of that Order.
 
Part VI: supplemental provisions
     75. - (1) Any notification of an assessment under any provision of this Part of this Schedule to a person's representative shall be treated for the purposes of this Schedule as notification to the person in relation to whom the representative acts.
 
      (2) In this paragraph "representative", in relation to any person, means-
 
 
    (a) any of that person's personal representatives;
 
    (b) that person's trustee in bankruptcy or liquidator;
 
    (c) any person holding office as a receiver in relation to that person or any of his property;
 
    (d) that person's tax representative or any other person for the time being acting in a representative capacity in relation to that person.
      (3) In this paragraph "trustee in bankruptcy" includes, as respects Scotland-
 
 
    (a) an interim or permanent trustee (within the meaning of the Bankruptcy (Scotland) Act 1985); and
 
    (b) a trustee acting under a trust deed (within the meaning of that Act).
      (4) The powers conferred by paragraphs 72 and 73 are without prejudice to any power of the Commissioners to provide by tax credit regulations for any amount to be set against another.
 
 
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