Introductory text
Aggregates Levy
Made 8th March 2010
Laid before the House of Commons 9th March 2010
Coming into force 1st April 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 25(1)(b), 25(2)(b), 30(3)(a), and 30(5) of the Finance Act 2001f1:
Annotations
Footnotes
- f1
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2001 c. 9; sections 25 and 30 provide that any power to make regulations under Part 2 of the Act shall be exercisable by the Commissioners and section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.