{
  "url": "https://openlegislation.uk/finance-act-2011/section-81",
  "json_url": "https://openlegislation.uk/finance-act-2011/section-81.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "section/81",
  "kind": "section",
  "number": "81",
  "heading": "Transitional tax credit",
  "text": "(1) Section 30A of FA 2001 (transitional tax credit in Northern Ireland) is amended as follows.\n(2) For subsection (2) substitute—\n“(2) The cases are those where a charge to aggregates levy has arisen on a quantity of aggregate which has been subjected to commercial exploitation during a prescribed period.”\n(3) Omit subsection (3).\n(4) In subsection (5), for paragraph (a) substitute—\n“(a) for a person to be entitled to a tax credit under the regulations in respect of aggregate originating from a site in respect of which any person holds an aggregates levy credit certificate which has not been withdrawn;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/section/81",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
  }
}