Article 13 Aggregates levy: assessments
The amendment made by paragraph 31(2) is disregarded where, for the purposes of paragraph 4(1) of Schedule 10 to FA 2001f1 (time limits on penalty assessments), the conduct to which the penalty relates occurred on or before 31st March 2007.
Annotations
Footnotes
- f1
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Sub-paragraph (1) was amended by section 99(1) of, and paragraphs 27 and 31 (1) and (2) of Schedule 51 to, the Finance Act 2009.