{
  "url": "https://openlegislation.uk/aggregates-levy-general-amendment-regulations-2010/regulation-5",
  "json_url": "https://openlegislation.uk/aggregates-levy-general-amendment-regulations-2010/regulation-5.json",
  "legislation": "uksi/2010/642",
  "legislation_title": "The Aggregates Levy (General) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/aggregates-levy-general-amendment-regulations-2010",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": null,
  "text": "The amendments made by these Regulations are to be disregarded for the purposes of section 32(1) of the Finance Act 2001 (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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 32(1) is amended by section 99(1) of, and paragraphs 27 and 28 of Schedule 51 to, the Finance Act 2009."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/642/regulation/5",
    "retrieved_at": "2026-10-29T02:49:25.113239+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}