{
  "url": "https://openlegislation.uk/aggregates-levy-northern-ireland-tax-credit-regulations-2002/note",
  "json_url": "https://openlegislation.uk/aggregates-levy-northern-ireland-tax-credit-regulations-2002/note.json",
  "legislation": "uksi/2002/1927",
  "legislation_title": "The Aggregates Levy (Northern Ireland Tax Credit) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/aggregates-levy-northern-ireland-tax-credit-regulations-2002",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\n1 These Regulations make provision in respect of certain tax credits which are to apply in Northern Ireland during the period 1st April 2002 to 31st March 2007 as provided for by section 30A of the Finance Act 2001 (c. 9) (inserted by section 129 of the Finance Act 2002 (c. 23)).\n2 Regulation 3 provides for the entitlement to the tax credit and further provides that it supplements the provisions contained in Part III of The Aggregates Levy (General Regulations) 2002 (S.I. 2002/761) which deal with accounting, payment, records, tax credits, repayments and set-off etc.\n3 Regulation 4 sets out the additional records which are required in the case of a claim for a Northern Ireland tax credit.\n4 Regulation 5 contains the requirements for a claim to be made.\n5 Regulation 6 provides for a penalty where the additional record keeping requirement (regulation 4) is breached.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1927/note",
    "retrieved_at": "2026-10-29T06:51:59.462084+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."
}