2010 No. 642
The Aggregates Levy (General) (Amendment) Regulations 2010
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 25(1)(b), 25(2)(b), 30(3)(a), and 30(5) of the Finance Act 20011:
1
These Regulations may be cited as the Aggregates Levy (General) (Amendment) Regulations 2010 and come into force on 1st April 2010.
2
The Aggregates Levy (General) Regulations 20022 are amended as follows.
3
In regulations 15(7) and 16(6), for “three year time limit” substitute “4 year time limit”.
4
In regulation 28(3), for “three years” wherever it occurs, substitute “4 years”.
5
The amendments made by these Regulations are to be disregarded for the purposes of section 32(1) of the Finance Act 20013 (repayments of overpaid aggregates levy) where a claim is for the repayment of an amount paid to the Commissioners on or before 31 March 2007.
(This note is not part of the Regulations)