# The Finance Act 2009, Schedule 51 (Time Limits for Assessments, Claims, etc.) (Appointed Days and Transitional Provisions) Order 2010, 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 2001 (time limits on penalty assessments), the conduct to which the penalty relates occurred on or before 31st March 2007.

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Source: https://www.legislation.gov.uk/uksi/2010/867/article/13 (the official version)
Page: https://openlegislation.uk/finance-act-2009-schedule-51-time-limits-for-assessments-claims-etc-appointed-days-and-transitional-provisions-order-2010/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.