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originating from a site in respect of which any person holds an aggregates levy credit certificate which has not been withdrawn;”.