Statutory Instruments
2010 No. 2598
Aggregates Levy
The Aggregates Levy (Northern Ireland Tax Credit) (Revocation) Regulations 2010
Made
25th October 2010
Laid before the House of Commons
26th October 2010
Coming into force
1st December 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 17(6) and 30A of, and paragraph 2 of Schedule 7 to the Finance Act 2001( 1 ):
Citation and commencement
1. These Regulations may be cited as the Aggregates Levy (Northern Ireland Tax Credit) (Revocation) Regulations 2010 and come into force on 1st December 2010.
Revocation of the Northern Ireland tax credit regulations
2.The Aggregates Levy (Northern Ireland Tax Credit) Regulations 2004( 2 ) are revoked.
Mike Eland
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue and Customs
25th October 2010
2001 c. 9 ; section 30A was substituted by section 291 of the Finance Act 2004 (c. 12) . Section 48(1) provides that in that Act “the Commissioners” means the Commissioners of Customs and Excise and “prescribed” means prescribed by regulations made by the Commissioners under Part 2 of that Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
OJ No C 81, 2.4.05, p 4