SCHEDULES
SCHEDULE 1DISAPPLICATION OF UK AGGREGATES LEVY: FURTHER AMENDMENTS
5
(1)
Section 24 (levy register) is amended as follows.
(2)
In subsection (3) (taxable activity for the purposes of the register) for “the United Kingdom” substitute “England, Wales or Northern Ireland”.
(3)
In subsection (6)(e) (registration of premises for landing of aggregate won from seabed) for “the United Kingdom”, in both places, substitute “England, Wales or Northern Ireland”.