Paragraph 5
United Kingdom
(1)
Section 24 (levy register) is amended as follows.
(2)
In subsection (3) (taxable activity for the purposes of the register) for “the United Kingdom” substitute “England, Wales or Northern Ireland”.
(3)
In subsection (6)(e) (registration of premises for landing of aggregate won from seabed) for “the United Kingdom”, in F1the first place it occurs, substitute “ England, Wales or Northern Ireland ”.
Annotations
Textual amendments
- F1
Words in Sch. 1 para. 5(3) substituted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 14 paras. 16(a), 19