Regulation 5
The amendments made by these Regulations are to be disregarded for the purposes of section 32(1) of the Finance Act 2001f1 (repayments of overpaid aggregates levy) where a claim is for the repayment of an amount paid to the Commissioners on or before 31 March 2007.
Annotations
Footnotes
- f1
-
Section 32(1) is amended by section 99(1) of, and paragraphs 27 and 28 of Schedule 51 to, the Finance Act 2009.