The Aggregates Levy (Northern Ireland Special Tax Credit) Regulations 2015
These Regulations will (on certain conditions) entitle eligible claimants to special tax credit of 80% of aggregates levy that was paid at the full rate on aggregate commercially exploited in Northern Ireland between 1st April 2004 and 30th November 2010 that originated in another member State. These Regulations provide for the submission of claims for such a credit to Her Majesty’s Revenue and Customs and that such claims must be supported by certification provided by the Department of the Environment in Northern Ireland. The application for special tax credit must be made separately from the aggregates levy return.
Lifecycle
Department
Made
26 Mar 2015
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In force
01 Apr 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 30(1), 30(2), 30(3), 30B(1), 30B(6), 30B(7), 30D(7), 45(2) and 45(5) of the Finance Act 2001, make the following Regulations (apart from regulation 9), and the Treasury, in exercise of the powers conferred by sections 30C(1) and 30C(2) of the Finance Act 2001, make regulations 1 and 9 below:
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