# The Aggregates Levy (General) Regulations 2002, Regulation 33: Set-off


A reference in regulation 30 or 31 to an amount in respect of tax or duty includes a reference to an amount of any related penalty, surcharge or interest that may be recovered as if it was an amount of tax or duty.

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Source: https://www.legislation.gov.uk/uksi/2002/761/regulation/33 (the official version)
Page: https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-33
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.