Finance Act 2001U.K.
This section has no associated Explanatory Memorandum
309.—(1) Paragraph 8 of Schedule 6 (aggregates levy: evasion, misdeclaration and neglect) is amended as follows.
(2) In sub-paragraph (5) for “reviewed under section 40” substitute “appealed under section 40”.
(3) In sub-paragraph (6)—
(a)for “reviewed in accordance with section 40” substitute “appealed under section 40”; and
(b)for “41 and 42” substitute “40A to 42”.
(4) In sub-paragraph (7)—
(a)for “reviewed under section 40” substitute “appealed under section 40”; and
(b)for “41 and 42” substitute “40A to 42”.
Commencement Information
I1Sch. 1 para. 309 in force at 1.4.2009, see art. 1(2)