# The Aggregates Levy (General) Regulations 2002, Regulation 14: Tax credits: general


A tax credit shall only arise under regulation 12 or 13 if a claim is made by a person so entitled acting in accordance with regulation 15 or 16, as the case requires.

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Source: https://www.legislation.gov.uk/uksi/2002/761/regulation/14 (the official version)
Page: https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.