SCHEDULES

SCHEDULE 5 U.K. AGGREGATES LEVY: RECOVERY AND INTEREST

Recovery by distress U.K.

14 In section 51(5) of the Finance Act 1997 (c. 16) (definition of relevant taxes for the purposes of the power to make provision by regulations for enforcement by distress of the relevant taxes), after paragraph (d) there shall be inserted—

“(da) aggregates levy;”.