61 Tax credit in Northern Ireland
Finance Act 2015 (2015 c 11) | Legislation

Aggregates Levy

61  Tax credit in Northern Ireland

(1)     Part 2 of FA 2001 (aggregates levy) is amended in accordance with subsections (2) to (6).

(2)     After section 30A insert—

“30B Special tax credit in Northern Ireland

(1)     The Commissioners may by regulations make provision of the kind described in section 30(2) (entitlement to tax credit) in relation to cases within subsection (3) below.

(2)     Tax credit to which a person is entitled under the regulations is referred to in this section as “special tax credit”.

(3)     The cases are where—

(a)     a person has been charged with, and has fully accounted for, aggregates levy in respect of the commercial exploitation of a quantity of aggregate, and

(b)     the exploitation was of imported aggregate and occurred in Northern Ireland in the period defined in subsection (5).

(4)     For this purpose aggregate is “imported” if it was won from a site in a member State other than the United Kingdom.

(5)     The period mentioned in subsection (3)(b)—

(a)     begins with 1 April 2004, and

(b)     ends with 30 November 2010.

(6)     Regulations may in particular—

(a)     provide that a person is not entitled to special tax credit unless the

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