# Finance Act 2011, Section 81: Transitional tax credit


(1) Section 30A of FA 2001 (transitional tax credit in Northern Ireland) is amended as follows.
(2) For subsection (2) substitute—
“(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.”
(3) Omit subsection (3).
(4) In subsection (5), for paragraph (a) substitute—
“(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originating from a site in respect of which any person holds an aggregates levy credit certificate which has not been withdrawn;”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/section/81 (the official version)
Page: https://openlegislation.uk/finance-act-2011/section-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.