SCHEDULE 51Time limits for assessments, claims etc
Aggregates levy
27
Part 2 of FA 2001 (aggregates levy) is amended as follows.
28
In section 32(1)
(repayments of overpaid aggregates levy), for “three years” substitute “
4 years
”
.
29
(1)
Paragraph 4 of Schedule 5 (time limits for assessments) is amended as follows.
(2)
In sub-paragraph (1)(b), for “three years” substitute “
4 years
”
.
(3)
“(3)
An assessment of an amount due from a person in a case involving a loss of aggregates levy—
(a)
brought about deliberately by the person (or by another person acting on that person's behalf), or
(b)
attributable to a failure by the person to comply with an obligation under section 24(2) or paragraph 1 of Schedule 4,
may be made at any time not more than 20 years after the end of the accounting period to which it relates (subject to sub-paragraph (4)).
(3A)
In sub-paragraph (3)(a) the reference to a loss brought about deliberately by the person includes a loss brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.”
(4)
In sub-paragraph (4)—
(a)
in paragraph (a), for “three years” substitute “
4 years
”
, and
(b)
omit paragraph (b) (and the “and” before it).
30
In paragraph 2(10) of Schedule 8 (interest payable by Commissioners), for “three years” substitute “
4 years
”
.
31
(1)
Paragraph 4 of Schedule 10 (time limits on penalty assessments) is amended as follows.
(2)
In sub-paragraph (1), for “three years” substitute “
4 years
”
.
(3)
“(2)
An assessment of a person to a civil penalty in a case involving a loss of aggregates levy—
(a)
brought about deliberately by the person (or by another person acting on that person's behalf), or
(b)
attributable to a failure by the person to comply with an obligation under section 24(2) or paragraph 1 of Schedule 4,
may be made at any time not more than 20 years after the conduct to which the penalty relates (subject to sub-paragraph (3)).
(2A)
In sub-paragraph (2)(a) the reference to a loss brought about deliberately by the person includes a loss brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.”
(4)
In sub-paragraph (3)—
(a)
in paragraph (a), for “three years” substitute “
4 years
”
, and
(b)
omit paragraph (b) (and the “and” before it).