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The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010
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Aggregates levy: assessments
11. The amendments made by paragraph 29(3) are disregarded where, for the purposes of paragraph 4(3) of Schedule 5 to FA 2001(1) (time limits for assessments), the end of the accounting period to which the assessment relates was on or before 31st March 2007.
(1)
Sub-paragraph (3) was amended by section 99(1) of, and paragraphs 27 and 29 (1) and (3) of Schedule 51 to, the Finance Act 2009.
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