Part 6Other taxes
Aggregates levy
290Transitional tax credit in Northern Ireland: changes to existing scheme
1
In section 30A of the Finance Act 2001 (c. 9) (aggregates levy: transitional tax credit in Northern Ireland) after subsection (3) insert—
4
The Treasury may by order made by statutory instrument amend subsection (2) above so as to—
a
change the period in relation to which the amount of a tax credit is to be reduced;
b
change the amount by which a tax credit is to be reduced.
5
An order under subsection (4) above shall not be made unless a draft of the order has been laid before Parliament and approved by a resolution of the House of Commons.
2
This section shall be deemed to have come into force on 1st April 2004.