Regulation 4 Insurance premium tax, landfill tax, climate change levy, aggregates levy

(1)

Substitute “£10,000 or less” for “less than £10,000” in—

(a)

regulation 13(3) of the Insurance Premium Tax Regulations 1994^f1;

(b)

regulation 13(4) of the Landfill Tax Regulations 1996^f2;

(c)

regulation 28(4A) of the Climate Change Levy (General) Regulations 2001^f3;

(d)

regulation 29(6) of the Aggregates Levy (General) Regulations 2002^f4.

(2)

Each amendment only has effect for a discovery first made on 1st November 2008 or later.

(See regulations 13(3) (insurance premium tax), 13(4) (landfill tax), 28(2) or 28(3) (climate change levy), and 29(2) or 29(3) (aggregates levy) of the respective Regulations - discovery of error in tax return.)

Annotations

Footnotes

f1: S.I. 1994/1774, amended by S.I. 2008/1482; there are other amending instruments but none is relevant.
f2: S.I. 1996/1527, amended by S.I. 2008/1482; there are other amending instruments but none is relevant.
f3: S.I. 2001/838, amended by S.I. 2008/1482; there are other amending instruments but none is relevant.
f4: S.I. 2002/ 761, amended by S.I. 2008/1482; there is another amending instrument but it is not relevant.