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Finance Act 2001
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Part 3Interpretation of Schedule
10(1)References in this Schedule to obtaining a tax credit are references to bringing an amount into account as a tax credit for the purposes of aggregates levy on the basis that that amount is an amount which may be so brought into account in accordance with tax credit regulations.
(2)References in this Schedule to obtaining a repayment of aggregates levy are references to obtaining either—
(a)the payment or repayment of any amount, or
(b)the acknowledgement of a right to receive any amount,
on the basis that that amount is the amount of a repayment of aggregates levy to which there is an entitlement.
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