# Finance Act 2026, Paragraph 14: Amendments of Aggregates Levy (General) Regulations 2002

Extent: E+W+S+N.I.

In regulation 13 (which relates to tax credits)—
(a) in paragraph (2), before sub-paragraph (a) insert—
“(za) is moved without further processing from premises in England, Wales or Northern Ireland operated or used by a person registered under section 24 of the Act for any purpose specified in subsection (6) of that section to a place in Scotland or Scottish waters;”
(b) in paragraph (2)(a), after “Kingdom” insert “from a place in England, Wales or Northern Ireland”.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/14/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.