Paragraph 309 Finance Act 2001

(1)

Paragraph 8 of Schedule 6 (aggregates levy: evasion, misdeclaration and neglect) is amended as follows.

(2)

In sub-paragraph (5) for “reviewed under section 40” substitute “appealed under section 40”.

(3)

In sub-paragraph (6)—

(a)

for “reviewed in accordance with section 40” substitute “appealed under section 40”; and

(b)

for “41 and 42” substitute “40A to 42”.

(4)

In sub-paragraph (7)—

(a)

for “reviewed under section 40” substitute “appealed under section 40”; and

(b)

for “41 and 42” substitute “40A to 42”.