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  "url": "https://openlegislation.uk/aggregates-levy-northern-ireland-special-tax-credit-regulations-2015",
  "json_url": "https://openlegislation.uk/aggregates-levy-northern-ireland-special-tax-credit-regulations-2015.json",
  "id": "uksi/2015/946",
  "title": "The Aggregates Levy (Northern Ireland Special Tax Credit) Regulations 2015",
  "short_title": "Aggregates Levy (Northern Ireland Special Tax Credit) 2015",
  "long_title": "These Regulations will (on certain conditions) entitle eligible claimants to special tax credit of 80% of aggregates levy that was paid at the full rate on aggregate commercially exploited in Northern Ireland between 1st April 2004 and 30th November 2010 that originated in another member State. These Regulations provide for the submission of claims for such a credit to Her Majesty’s Revenue and Customs and that such claims must be supported by certification provided by the Department of the Environment in Northern Ireland. The application for special tax credit must be made separately from the aggregates levy return.",
  "citation": "S.I. 2015/946",
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}