Part 6Other taxes

Aggregates levy

81Transitional tax credit

1

Section 30A of FA 2001 (transitional tax credit in Northern Ireland) is amended as follows.

2

For subsection (2) substitute—

2

The cases are those where a charge to aggregates levy has arisen on a quantity of aggregate which has been subjected to commercial exploitation during a prescribed period.

3

Omit subsection (3).

4

In subsection (5), for paragraph (a) substitute—

a

for a person to be entitled to a tax credit under the regulations in respect of aggregate originating from a site in respect of which any person holds an aggregates levy credit certificate which has not been withdrawn;