Aggregates levyU.K.
27U.K.Part 2 of FA 2001 (aggregates levy) is amended as follows.
28U.K.In section 32(1) (repayments of overpaid aggregates levy), for “three years” substitute “ 4 years ”.
Commencement Information
I1Sch. 51 para. 28 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(1) (with art. 8)
29(1)Paragraph 4 of Schedule 5 (time limits for assessments) is amended as follows.U.K.
(2)In sub-paragraph (1)(b), for “three years” substitute “ 4 years ”.
(3)For sub-paragraph (3) substitute—
“(3)An assessment of an amount due from a person in a case involving a loss of aggregates levy—
(a)brought about deliberately by the person (or by another person acting on that person's behalf), or
(b)attributable to a failure by the person to comply with an obligation under section 24(2) or paragraph 1 of Schedule 4,
may be made at any time not more than 20 years after the end of the accounting period to which it relates (subject to sub-paragraph (4)).
(3A)In sub-paragraph (3)(a) the reference to a loss brought about deliberately by the person includes a loss brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.”
(4)In sub-paragraph (4)—
(a)in paragraph (a), for “three years” substitute “ 4 years ”, and
(b)omit paragraph (b) (and the “and” before it).
Commencement Information
I2Sch. 51 para. 29 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(1) (with arts. 10-12)
30U.K.In paragraph 2(10) of Schedule 8 (interest payable by Commissioners), for “three years” substitute “ 4 years ”.
Commencement Information
I3Sch. 51 para. 30 in force at 1.4.2010 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(1) (with art. 9)
31(1)Paragraph 4 of Schedule 10 (time limits on penalty assessments) is amended as follows.U.K.
(2)In sub-paragraph (1), for “three years” substitute “ 4 years ”.
(3)For sub-paragraph (2) substitute—
“(2)An assessment of a person to a civil penalty in a case involving a loss of aggregates levy—
(a)brought about deliberately by the person (or by another person acting on that person's behalf), or
(b)attributable to a failure by the person to comply with an obligation under section 24(2) or paragraph 1 of Schedule 4,
may be made at any time not more than 20 years after the conduct to which the penalty relates (subject to sub-paragraph (3)).
(2A)In sub-paragraph (2)(a) the reference to a loss brought about deliberately by the person includes a loss brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.”
(4)In sub-paragraph (3)—
(a)in paragraph (a), for “three years” substitute “ 4 years ”, and
(b)omit paragraph (b) (and the “and” before it).
Commencement Information
I4Sch. 51 para. 31 in force at 1.4.2010 for the purposes of the amendments made by that paragraph by S.I. 2010/867, art. 2(1) (with arts. 13-15)