Statutory Instruments
2010 No. 642
Aggregates Levy
The Aggregates Levy (General) (Amendment) Regulations 2010
Made
8th March 2010
Laid before the House of Commons
9th March 2010
Coming into force
1st April 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 25(1)(b), 25(2)(b), 30(3)(a), and 30(5) of the Finance Act 2001( 1 ):
1. These Regulations may be cited as the Aggregates Levy (General) (Amendment) Regulations 2010 and come into force on 1st April 2010.
2. The Aggregates Levy (General) Regulations 2002( 2 ) are amended as follows.
3. In regulations 15(7) and 16(6), for “three year time limit” substitute “4 year time limit”.
4. In regulation 28(3), for “three years” wherever it occurs, substitute “4 years”.
5. The amendments made by these Regulations are to be disregarded for the purposes of section 32(1) of the Finance Act 2001( 3 ) (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.
Dave Hartnett
Steve Lamey
Two of the Commissioners for Her Majesty’s Revenue and Customs
8th March 2010
2001 c. 9 ; sections 25 and 30 provide that any power to make regulations under Part 2 of the Act shall be exercisable by the Commissioners and section 48(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. 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 the latter 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.
S.I. 2002/761 , to which there are amendments not relevant to these Regulations.
Section 32(1) is amended by section 99(1) of, and paragraphs 27 and 28 of Schedule 51 to, the Finance Act 2009.