OpenLegislation

Introductory text

Original text. Later amendments are not shown.

This Statutory Instrument has been printed to correct errors in S.I. 2015/1487 and is being issued free of charge to all known recipients of that Statutory Instrument.

Aggregates Levy

Made 5th October 2016

Laid before the House of Commons 6th October 2016

Coming into force 1st November 2016

The Commissioners for Her Majesty’s Revenue and Customsf1, in exercise of the powers conferred by sections 24(4)(a) and 45(5)(b) of, and paragraph 6 of Schedule 4 to, the Finance Act 2001f2, make the following Regulations:

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 and “prescribed” as meaning prescribed by regulations made by the Commissioners under that Part. 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 in any enactment to the Commissioners for Her Majesty’s Revenue and Customs.

f2

2001 c. 9.