Journal article

Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme

Publication status:: Published

Peer review status:: Reviewed (other)

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APA Style

Pirlot, A. (2020). Section 95 and Schedule 12: carbon emissions tax; Section 96: charge for allocating allowances under emissions reduction trading scheme. British Tax Review, 2020(4), 490–497.

MLA Style

Pirlot, A. “Section 95 and Schedule 12: Carbon Emissions Tax; Section 96: Charge for Allocating Allowances under Emissions Reduction Trading Scheme.” British Tax Review, vol. 2020, no. 4, 2020, pp. 490–97.

Chicago Style

Pirlot, A. 2020. “Section 95 and Schedule 12: Carbon Emissions Tax; Section 96: Charge for Allocating Allowances under Emissions Reduction Trading Scheme.” British Tax Review 2020 (4): 490–97.
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Files:: Alice_Pirlot_2020_Section_95_and.pdf

(Preview, Accepted manuscript, pdf, 171.4KB, Terms of use)

Authors

+ Pirlot, A More by this author

Institution:: University of Oxford
Division:: SSD
Sub department:: Saïd Business School
Role:: Author

Publisher:: Sweet and Maxwell
Journal:: British Tax Review More from this journal
Volume:: 2020
Issue:: 4
Pages:: 490-497
Publication date:: 2020-11-16
Acceptance date:: 2020-10-01
ISSN:: 0007-1870

Language:: English
Keywords:: penalties

Brexit

FFR

emissions trading

environmental taxation
Pubs id:: 1148320
Local pid:: pubs:1148320
Deposit date:: 2020-12-09
ARK identifier:: ark:/29072/ora_d52fb30e46a34ef4adbb11fbe7f42268

Terms of use

Copyright holder:: Thomson Reuters and Contributors
Copyright date:: 2020
Rights statement:: © 2020 Thomson Reuters and Contributors
Notes:: This is the accepted manuscript version of the article. The definitive published version (British Tax Review 2020, No. 4, pp. 490-497) is available through Westlaw UK.

Licence:: CC Attribution-NonCommercial (CC BY-NC)

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