81Transitional tax creditU.K.
(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originating from a site in respect of which any person holds an aggregates levy credit certificate which has not been withdrawn;”.