The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010

Aggregates levy: assessments

15.  The amendments made by paragraph 31(4) are disregarded where, for the purposes of paragraph 4(3) of Schedule 10 to FA 2001(1) (time limits on penalty assessments), the death was on or before 31st March 2007.

(1)

Sub-paragraph (3) was amended by section 99(1) of, and paragraphs 31(1) and (4) of Schedule 51 to, the Finance Act 2009.