Point in time view as at 15/03/2018.
Finance Act 2011, Section 81 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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originating from a site in respect of which any person holds an aggregates levy credit certificate which has not been withdrawn;”.
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