Introductory text

Aggregates Levy

Made 21st March 2018

Laid before the House of Commons 23rd March 2018

Coming into force 1st April 2018

The Commissioners for Her Majesty’s Revenue and Customs, make the following Regulations in exercise of the powers conferred by section 30(1)(d) of the Finance Act 2001^f1, and now exercisable by them^f2.

Annotations

Footnotes

f1: 2001 c. 9.
f2: Section 48(1) of the Finance Act 2001 defines “the Commissioners” as those of Customs and Excise for the purposes of Part 2 of that Act. 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 in any enactment to the Commissioners for Her Majesty’s Revenue and Customs