Article 8 Aggregates levy: claims
The amendment made by paragraph 28 is disregarded where, for the purposes of section 32(1) of FA 2001f1 (repayments of overpaid aggregates levy), a claim is for the repayment of an amount paid to the Commissioners on or before 31st March 2007.
Annotations
Footnotes
- f1
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2001 c. 9; section 32(1) was amended by section 99(1) of, and paragraphs 27 and 28 of Schedule 51 to, the Finance Act 2009.