Part 6

Other taxes

Aggregates levy

Transitional tax credit
81
1
Section 30A of FA 2001 (transitional tax credit in Northern Ireland) is amended as follows.
2
For subsection (2) substitute—
2
The cases are those where a charge to aggregates levy has arisen on a quantity of aggregate which has been subjected to commercial exploitation during a prescribed period.
3
Omit subsection (3).
4
In subsection (5), for paragraph (a) substitute—
a
for a person to be entitled to a tax credit under the regulations in respect of aggregate originating from a site in respect of which any person holds an aggregates levy credit certificate which has not been withdrawn;
.