The Aggregates Levy (General) (Amendment) Regulations 2010

• Citation: S.I. 2010/642
• Sections: 5

Section 1

These Regulations may be cited as the Aggregates Levy (General) (Amendment) Regulations 2010 and come into force on 1st April 2010.

Section 2

The Aggregates Levy (General) Regulations 2002 are amended as follows.

Section 3

In regulations 15(7) and 16(6), for “three year time limit” substitute “4 year time limit”.

Section 4

In regulation 28(3), for “three years” wherever it occurs, substitute “4 years”.

Section 5

The amendments made by these Regulations are to be disregarded for the purposes of section 32(1) of the Finance Act 2001 (repayments of overpaid aggregates levy) where a claim is for the repayment of an amount paid to the Commissioners on or before 31 March 2007.