{
  "url": "https://openlegislation.uk/finance-act-2002/section-129",
  "json_url": "https://openlegislation.uk/finance-act-2002/section-129.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "section/129",
  "kind": "section",
  "number": "129",
  "heading": "Aggregates levy: transitional relief for Northern Ireland",
  "text": "(1) After section 30 of the Finance Act 2001 (c. 9) (credit for aggregates levy) insert—\n“ Transitional tax credit in Northern Ireland\n30A (1) The Commissioners may by regulations make provision of the kind described in section 30(2) above (entitlement to tax credit) in relation to cases where aggregate is used in Northern Ireland for a prescribed purpose—\n(a) on or after the commencement date, and\n(b) before 1st April 2007.\n(2) In relation to the use of aggregate in the year ending with a date shown in the first column of the following table, the amount of any tax credit to which a person would otherwise by entitled by virtue of the regulations shall be reduced by the percentage of that amount shown opposite that date in the second column.\nYear ending\nReduction in tax credit\n31st March 2004\n20%\n31st March 2005\n40%\n31st March 2006\n60%\n31st March 2007\n80%\n(3) Subsections (3) to (5) of section 30 above apply to regulations under this section as they apply to regulations under that section.”.\n(2) In section 17(6) of that Act (certain tax credits to be disregarded in determining whether aggregate has already been charged to levy), in paragraph (a) after “section 30(1)(c)” insert “ or 30A ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/section/129",
    "retrieved_at": "2026-10-29T09:19:27.148984+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}