- Latest available (Revised)
- Original (As made)
The Aggregates Levy (Northern Ireland Tax Credit) Regulations 2002
You are here:
- 2002 No. 1927
- Explanatory Note
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Explanatory Note
(This note is not part of the Regulations)
1. These Regulations make provision in respect of certain tax credits which are to apply in Northern Ireland during the period 1st April 2002 to 31st March 2007 as provided for by section 30A of the Finance Act 2001 (c. 9) (inserted by section 129 of the Finance Act 2002 (c. 23)).
2. Regulation 3 provides for the entitlement to the tax credit and further provides that it supplements the provisions contained in Part III of The Aggregates Levy (General Regulations) 2002 (S.I. 2002/761) which deal with accounting, payment, records, tax credits, repayments and set-off etc.
3. Regulation 4 sets out the additional records which are required in the case of a claim for a Northern Ireland tax credit.
4. Regulation 5 contains the requirements for a claim to be made.
5. Regulation 6 provides for a penalty where the additional record keeping requirement (regulation 4) is breached.
Options/Help
Print Options
Print The Whole Instrument
Print This Explanatory Note only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources