Introductory text

AGGREGATES LEVY

Made 25th July 2007

Laid before the House of Commons 25th July 2007

Coming into force 16th August 2007

The Commissioners for Her Majesty’s Revenue and Customs^f1 make the following Regulations in exercise of the powers conferred by sections 24(4) and 45(5) of the Finance Act 2001^f2:

Annotations

Footnotes

f1: Section 48(1) of the Finance Act 2001 (c. 9) 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 to the Commissioners for Her Majesty’s Revenue and Customs.
f2: 2001 c. 9. Section 24(4) came into force on 11th January 2002 (article 2 of S.I. 2001/4033 (C. 129)).