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Finance Act 2004

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290Transitional tax credit in Northern Ireland: changes to existing schemeU.K.

(1)In section 30A of the Finance Act 2001 (c. 9) (aggregates levy: transitional tax credit in Northern Ireland) after subsection (3) insert—

“(4)The Treasury may by order made by statutory instrument amend subsection (2) above so as to—

(a)change the period in relation to which the amount of a tax credit is to be reduced;

(b)change the amount by which a tax credit is to be reduced.

(5)An order under subsection (4) above shall not be made unless a draft of the order has been laid before Parliament and approved by a resolution of the House of Commons.”

(2)This section shall be deemed to have come into force on 1st April 2004.

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