# Insolvency Act 1986, Paragraph 3D

Extent: E+W+S

Any aggregates levy which is referable to the period of 6 months next before the relevant date (which period is referred to below as “the 6-month period”).
For the purposes of this paragraph—
(a) where the whole of the accounting period to which any aggregates levy is attributable falls within the 6-month period, the whole amount of that levy is referable to that period; and
(b) in any other case the amount of any aggregates levy which is referable to the 6-month period is the proportion of the levy which is equal to such proportion (if any) of the accounting period in question as falls within the 6-month period;
and references here to accounting periods shall be construed in accordance with Part 2 of the Finance Act 2001.

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Source: https://www.legislation.gov.uk/ukpga/1986/45/schedule/6/paragraph/3D (the official version)
Page: https://openlegislation.uk/insolvency-act-1986/schedule-6/paragraph-3D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.