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Finance Act 2001

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Changes over time for: Paragraph 11

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Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2001, Paragraph 11. Help about Changes to Legislation

Power to take samplesU.K.

11(1)An authorised person, if it appears to him necessary for the protection of the revenue against mistake or fraud, may at any time take, from material which he has reasonable cause to believe is aggregate which is intended to be, is being, or has been subjected to exploitation in [F1England, Wales or Northern Ireland], such samples as he may require with a view to determining how the material ought to be treated, or to have been treated, for the purposes of aggregates levy.

(2)Any sample taken under this paragraph shall be disposed of in such manner as the Commissioners may direct.

Textual Amendments

F1Words in Sch. 7 para. 11(1) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 12(2)

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