UKPGA-2001-9 Finance Act 2001 UK

In section 6(1A) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (rates of duty on hydrocarbon oil)—

That subsection shall have effect until midnight on 14th June 2001 as if for paragraph (b) (other light oil) there were substituted—. After that, paragraph (b) shall have effect as it did before.

In section 8(3) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (rate of duty on road fuel gas) for “£0.1500” substitute “ £0.0900 ”.

This section shall be deemed to have come into force at 6 o’clock in the evening of 7th March 2001.

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In paragraph 1(1) of Schedule 2A to that Act (converting unleaded petrol into leaded petrol)—

For paragraph 2A of that Schedule (mixing different kinds of unleaded petrol) substitute—.

In paragraph 8 of that Schedule (rate of duty on mixtures of light oil), for sub-paragraph (3A) substitute—.

This section shall be deemed to have come into force at 6 o’clock in the evening of 7th March 2001.

In the Hydrocarbon Oil Duties Act 1979 (c. 5), after section 20AA insert—.

In section 24(1) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (regulations for the purposes of provisions providing for rebates etc.), after “section 19A” insert “ , section 20AB ”.

In section 27(1) of the Hydrocarbon Oil Duties Act 1979 (interpretation), in the definition of “rebate”, for “or 14” substitute “ , 14 or 20AB ”.

In section 12B(1)(h) of the Finance Act 1994 (c. 9) (excise duty reliefs that may be recovered under section 12A when wrongly given), after “allowed to a person by virtue of section 20AA” insert “ or 20AB ”.

For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—

This section shall be deemed to have come into force at 6 o’clock in the evening of 7th March 2001.

Schedule 1 to this Act (which makes provision about general betting duty) has effect.

This section shall come into force in accordance with such provision as the Commissioners of Customs and Excise may make by order made by statutory instrument.

For the table in section 11(2) of the Finance Act 1997 (c. 16) (rates of gaming duty) substitute—

This section has effect in relation to accounting periods beginning on or after 1st April 2001.

In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (rate of duty applicable where no other rate specified), in sub-paragraphs (2) and (2A) for “1,200 cubic centimetres” (the reduced rate threshold) substitute “ 1,549 cubic centimetres ”. This amendment applies to licences issued on or after 1st July 2001.

Refunds shall be made by the Secretary of State, in accordance with the following provisions of this section, in respect of licences—where the amount of vehicle excise duty chargeable on the licence would have been less if the amendment in subsection (1) had applied.

The amount of the refund is—

The person entitled to the refund is—

For the purposes of subsection (4) the keeper of the vehicle shall be taken to be—

A refund shall only be made if an application is made for it in such form, and containing such particulars and supported by such documents, as the Secretary of State may require.

The Secretary of State shall give notice in writing to any person appearing to him to be entitled to a refund—

An application for, or the making of, a refund under this section in respect of a licence does not affect the validity of the licence.

For the purposes of section 19 of the Vehicle Excise and Registration Act 1994 (c. 22) (surrender of licences) as it applies to the surrender on or after 1st July 2001 of a licence in respect of which a refund under this section has been made, or applied for, the annual rate of duty chargeable on the licence shall be taken to be that which would have been chargeable if the amendment in subsection (1) above had applied.

Section 45 of that Act (offence of false or misleading declaration) applies to a declaration in connection with an application for a refund under this section as it applies to a declaration in connection with an application for a vehicle licence.

In the application of this section to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle.

This section shall come into force on 1st July 2001.

Schedule 2 to this Act (which makes provision for new rates of vehicle excise duty for goods vehicles etc.) has effect.

The provisions of that Schedule apply in relation to licences issued on or after 1st December 2001.

Part 6 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of vehicle excise duty: vehicles used for exceptional loads) is amended as follows.

In paragraph 6(2A)(a) (vehicles not satisfying reduced pollution requirements), for “£5,170” substitute “ £2,585 ”.

In paragraph 6(2A)(b) (vehicles satisfying reduced pollution requirements), for “£4,170” substitute “ £2,085 ”.

The provisions of this section apply in relation to licences issued on or after 1st December 2001.

In Part 5 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (annual rates of vehicle excise duty: recovery vehicles), paragraph 5(1) is amended as follows.

For paragraphs (a) and (b) substitute—.

In paragraph (c) (vehicle with revenue weight exceeding 25,000 kilograms charged at 500 per cent of basic goods vehicle rate), for “500” substitute “ 250 ”.

The provisions of this section apply in relation to licences issued on or after 1st December 2001.

Part 4 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty: special vehicles) is amended as follows.

In paragraph 4(2), after paragraph (d) insert—.

In paragraph 4, after sub-paragraph (5) insert—.

In paragraph 1A (old vehicles) of Schedule 2 to the Vehicle Excise and Registration Act 1994 (exempt vehicles)—

The amendments made by subsections (2) to (4) apply to licences issued after the day on which this Act is passed.

Where—the vehicle shall be deemed to have been a mobile crane at any time on or before that day when the licence was in force (but this does not affect proceedings in any court that were concluded on or before that day).

In Schedule 2 to the Vehicle Excise and Registration Act 1994 (exempt vehicles), after paragraph 20A insert—.

In Part 2 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (c. 22) (annual rates of duty: motorcycles), paragraph 2 is amended as follows—

Part 4A of Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty: special concessionary vehicles) shall cease to have effect.

The amendments made by subsections (1) to (3) and (13) apply to licences issued on or after 1st April 2001.

Subsection (6) applies where a licence—

The licence shall, during the period—be deemed to be a nil licence for the purposes of the Vehicle Excise and Registration Act 1994 (c. 22).

A refund shall be made by the Secretary of State, in accordance with the following provisions of this section, in respect of a licence for a relevant vehicle that—

The amount of the refund is one-twelfth of the annual rate of duty chargeable on the licence for—

The person entitled to the refund is the person registered as the keeper of the relevant vehicle on 30th April 2001.

The provisions of sections 10(2) and 19 of the Vehicle Excise and Registration Act 1994 (surrender of licences) do not apply to a licence in respect of which a person is entitled to a refund under this section.

In the application of this section to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle.

In subsections (5) to (9) “relevant vehicle” means a vehicle of any of the descriptions mentioned in the paragraphs 20B to 20J inserted by subsection (1).

For section 16(1) of the Finance Act 1996 (c. 8) substitute—.

This section shall be deemed to have come into force on 1st April 2001.

A tax, to be known as aggregates levy, shall be charged in accordance with this Part on aggregate subjected to commercial exploitation.

The charge to the levy shall arise whenever a quantity of taxable aggregate is subjected, on or after the commencement date, to commercial exploitation in England, Wales or Northern Ireland.

The person charged with the levy arising on any occasion on a quantity of aggregate subjected to commercial exploitation shall be the person responsible for its being so subjected on that occasion.

The levy shall be charged at the rate of £2.16 per tonne of aggregate subjected to commercial exploitation; and the amount of levy charged on a part of a tonne of aggregate shall be the proportionately reduced amount.

The levy shall be under the care and management of the Commissioners of Customs and Excise (in this Part referred to as “the Commissioners”).

In this Part “the commencement date” means such date as the Treasury may by order made by statutory instrument appoint for the purposes of this section.

In this Part “aggregate” means (subject to section 18 below) any rock, gravel or sand, together with whatever substances are for the time being incorporated in the rock, gravel or sand or naturally occur mixed with it.

For the purposes of this Part any quantity of aggregate is, in relation to any occasion on which it is subjected to commercial exploitation, a quantity of taxable aggregate except to the extent that—

For the purposes of this Part aggregate is exempt under this section if—

In subsection (2)(ca) the reference to premises in Scotland does not include any premises located at a site that is a relevant Scottish site in relation to the quantity of aggregate.

For the purposes of this Part a quantity of any aggregate shall be taken to be a quantity of aggregate that is exempt under this section if it consists wholly or mainly of any one or more of the following, or is part of anything so consisting, namely—

For the purposes of this section aggregate subjected to exploitation in England, Wales or Northern Ireland is aggregate that has already been subjected to a charge to aggregates levy if, and only if—

For the purposes of subsection (5)(b) above, any credit the entitlement to which arises in a case which—shall be disregarded.

In this section—“coal” has the same meaning as in the Coal Industry Act 1994 (c. 21); and...“relevant Scottish site”, in relation to a quantity of aggregate, means a site in Scotland that falls within section 19(2) in relation to that quantity of aggregate, or would so fall if in section 20(1)(a)—the reference to England, Wales or Northern Ireland included Scotland, and the reference to relevant waters included Scottish waters.

In this Part references to aggregate—

In this Part “exempt process” means—

In this section “relevant substance” means any of the following—

The Treasury may by order made by statutory instrument—

The Treasury shall not make an order under subsection (4) above by virtue of which any substance ceases to be a relevant substance unless a draft of the order has been laid before Parliament and approved by resolution of the House of Commons.

A statutory instrument containing an order under subsection (4) above that has not had to be approved in draft for the purposes of subsection (5) above shall be subject to annulment in pursuance of a resolution of the House of Commons.

For the purposes of this Part a quantity of aggregate is subjected to exploitation if, and only if—

The sites which, in relation to any quantity of aggregate, fall within this subsection are—

For the purposes of this Part the exploitation to which a quantity of aggregate is subjected shall be taken to be commercial exploitation if, and only if—

For the purposes of subsection (3)(a) above “business” includes any activity of a Government department, local authority or charity.

For the purposes of subsection (3)(e), in relation to a quantity of aggregate, “the original site” means the site from which it was won.

Subsection (4A) applies where, at the time when any aggregate is won from any site, a person (“P”) is in occupation for relevant purposes of—

Where this subsection applies, so long as the site mentioned in subsection (4), or that site and the other land, continue to be occupied by P for relevant purposes, subsection (3)(e) has effect as if—

For the purposes of subsections (4) and (4A) relevant purposes are—

For the purposes of this Part where a quantity of aggregate is subjected to exploitation, the exploitation shall be taken to be in England, Wales or Northern Ireland if, and only if—

The Treasury may by regulations made by statutory instrument make further provision with regard to the circumstances in which the subjection of a quantity of aggregate to commercial exploitation is to be taken to occur in England, Wales or Northern Ireland, including provision amending this section or any other provision of this Part.

For the purposes of this section a quantity of aggregate becomes subject to an agreement to supply it to any person—but references in this Part to the supply of a quantity of aggregate do not include references to any supply which is effected, or is to be effected, by the transfer or creation of any interest or right in or over land.

For the purposes of this section a quantity of aggregate is mixed with a material or substance in permitted circumstances if—

A statutory instrument containing regulations under subsection (5A) may not be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.

In this Part references, in relation to any aggregate, to its originating site are references (subject to subsection (2) below)—

Where any aggregate which is on its originating site on the commencement date has been mixed before that date with aggregate the originating site of which would (but for this subsection) be different, the site where the mixture is situated on that date shall be deemed for the purposes of this Part to be the originating site of all the aggregate comprised in the mixture.

For the purposes of this Part the persons operating a site are each of the following—and “operator”, in relation to a site, shall be construed accordingly.

In subsection (1) above the reference to exercising control over aggregate on a site is a reference to doing any of the following, that is to say—

Subject to subsection (2) below, the persons who shall be taken for the purposes of this Part to be responsible for subjecting a quantity of aggregate to exploitation are each of the following—

A person who is responsible for subjecting a quantity of aggregate to exploitation shall not be taken for the purposes of this Part to be responsible for subjecting it to commercial exploitation unless that takes place in the course or furtherance of a business carried on by him. For the purposes of this subsection “business” includes any activity of a Government department, local authority or charity.

Where by virtue of this section more than one person is charged with aggregates levy, their liabilities under this Part as persons charged with the levy shall be joint and several.

In this section “connected site”, in relation to any quantity of aggregate, means any site that falls in relation to that quantity of aggregate within section 19(2)(b).

The Commissioners may make regulations for determining the weight of any aggregate for the purposes of aggregates levy.

The regulations may—

The regulations may, in particular, provide for the rules prescribed or authorised under the regulations to include rules about—

The regulations may include provision that rules specified by virtue of subsection (2)(b) above—

Conditions for which provision is made by virtue of subsection (4)(b) above may be framed by reference to such factors as the Commissioners think fit (such as the consent, in a particular case, of a person acting under the authority of the Commissioners).

The regulations may include provision that—the Commissioners may direct that the agreed rules shall no longer have effect.

It shall be the duty of the Commissioners to establish and maintain a register of persons who are required to be registered for the purposes of aggregates levy.

A person is required to be registered for the purposes of aggregates levy if he—

For the purposes of subsection (2) above a person carries out a taxable activity if a quantity of aggregate is subjected to commercial exploitation in England, Wales or Northern Ireland in circumstances in which he is responsible for its being so subjected.

The Commissioners may by regulations provide for persons carrying out taxable activities to be, to such extent and subject to such conditions or restrictions as may be prescribed, either—

The Commissioners shall keep such information in the register as they consider it appropriate so to keep for the purposes of the care and management of aggregates levy.

In particular, where it appears to the Commissioners that any person is operating or using any premises, or intends to operate or use any premises—they may, if they think fit, register those premises, in any entry relating to that person and under his name, as a registered site.

Where any premises are registered in accordance with subsection (6) above as a registered site, the particulars included in the register shall set out as the boundaries of the site such boundaries as appear to the Commissioners best to secure that avoidance of levy is not facilitated by the registration of any part of any premises that is not used or operated as mentioned in subsection (6) above.

Where any entry in the register at any time specifies that any premises registered under a person’s name as a registered site are to be taken to be the originating site of—any question for the purposes of this Part as to the boundaries at that time of the originating site of any such aggregate shall be conclusively determined in accordance with that entry.

Schedule 4 to this Act (provisions with respect to registration for the purposes of aggregates levy) shall have effect.

The preceding provisions of this section and the provisions of Schedule 4 to this Act shall come into force on such date as the Treasury may by order made by statutory instrument appoint; and different days may be appointed under this subsection for different purposes.

The Commissioners may by regulations make provision—

Without prejudice to the generality of the powers conferred by subsection (1) above, regulations under this section may contain provision—

Subject to the following provisions of this section, if any person (“the taxpayer”) fails—he shall be liable to a penalty of £250.

Liability to a penalty under subsection (3) above shall not arise if the taxpayer satisfies the Commissioners or, on appeal, an appeal tribunal—

Where, by reason of any failure falling within paragraph (a) or (b) of subsection (3) above—that person shall not, by reason of that failure, be liable also to a penalty under that subsection (3).

In subsection (1)(b) above the reference to a person who is required to be registered for the purposes of aggregates levy includes a reference to a person who would be so required but for any exemption conferred by regulations under section 24(4) above.

Where it appears to the Commissioners necessary to do so for the protection of the revenue they may require any person who is or is required to be registered to give security, or further security, for the payment of any aggregates levy which is or may become due from him.

The power of the Commissioners to require any security, or further security, under this section shall be a power to require security, or further security, of such amount and in such manner as they may determine.

A person who is responsible for any aggregate being subjected to commercial exploitation in England, Wales or Northern Ireland is guilty of an offence if, at the time it is so subjected—

A person guilty of an offence under this section shall be liable, on summary conviction, to a penalty of level 5 on the standard scale£20,000.

Sections 145 to 155 of the Customs and Excise Management Act 1979 (c. 2) (proceedings for offences, mitigation of penalties and certain other matters) shall apply in relation to an offence under this section as they apply in relation to offences and penalties under the customs and excise Acts.

In subsection (1) above the reference to a person who is required to be registered for the purposes of aggregates levy includes a reference to a person who would be so required but for any exemption conferred by regulations under section 24(4) above.

The Commissioners may, in accordance with the following provisions of this section, by regulations make provision in relation to cases where, after a charge to aggregates levy has arisen on any quantity of aggregate—

The provision that may be made in relation to any such case as is mentioned in subsection (1) above is provision—

Regulations under this section may contain any or all of the following provisions—

Without prejudice to the generality of the preceding provisions of this section, regulations under this section may also contain—

Regulations made under this section shall have effect subject to the provisions of section 32 below.

In subsection (1)(aa) the reference to the sea adjacent to Scotland is to so much of the territorial sea adjacent to the United Kingdom as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act).

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

The cases are those where a charge to aggregates levy has arisen on a quantity of aggregate which has been subjected to commercial exploitation during a prescribed period.

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The amount of a tax credit to which a person is entitled under the regulations must not be more than 80% of any aggregates levy charged on the aggregate in question.

Regulations under this section may in particular make provision—

Regulations under this section which make provision such as is mentioned in subsection (5)(d) above may be framed by reference to any provisions of a notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

If regulations under this section make provision such as is mentioned in subsection (5) above, the Commissioners or the Northern Ireland Department may—

Regulations under this section which make provision such as is mentioned in subsection (5) above must include provision requiring the Northern Ireland Department to inform the Commissioners if the Northern Ireland Department issues or withdraws an aggregates levy credit certificate.

Subsections (3) to (5) of section 30 above apply to regulations under this section as they apply to regulations under that section.

The Treasury may by order made by statutory instrument amend subsection (4) above by substituting for the percentage for the time being specified in that subsection a percentage lower than 80%.

An order under subsection (10) above shall not be made unless a draft of the order has been laid before Parliament and approved by a resolution of the House of Commons.

Any expenses of the Northern Ireland Department under this section shall be charged on the Consolidated Fund of Northern Ireland.

In this section—

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.

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

The cases are where—

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

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

Regulations may in particular—

Regulations under subsection (6)(a) may specify the requirements in question by reference to any provisions of a notice published by the Department in pursuance of the regulations and not withdrawn by a further notice.

Subsection (3) of section 30 (except paragraph (f) of that subsection) applies to regulations under this section as it applies to regulations under that section.

Section 32(1) (time limit for claims) does not apply to a claim for repayment of aggregates levy made under regulations under this section.

The reference in section 30B(6)(d) to the applicable rate is to a rate provided for in regulations made by the Treasury.

Regulations under this section may—

Regulations under this section are to be made by statutory instrument.

A statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.

A person may, for the purpose of making a claim for special tax credit, apply to the Department for a certification under subsection (4)(a).

The application must specify—

Where a certification relating to a site has been wholly or partly revoked by virtue of subsection (7)(b), an application specifying that site may not specify a time falling within the period with respect to which the revocation has effect.

Where an application is made and the Department has not previously made a certification under paragraph (a) relating to both the specified site and a period that includes the relevant time, the Department must either—

If the Department makes a certification under subsection (4)(a) (a “special tax credit certification”) it must give a written notice of the certification to—

Where an application is made and the Department has previously made a special tax credit certification relating to both the specified site and a period that includes the relevant time, the Department must give the applicant a written notice of that certification.

The Commissioners may by regulations—

A special tax credit certification is to be treated as never having had effect in relation to any period with respect to which it is revoked by virtue of subsection (7)(b).

Regulations under this section which make provision such as is mentioned in subsection (7)(b) must require the Department to inform the Commissioners, and any other person to whom the Department has given a written notice of the certification, if the Department revokes a special tax credit certification.

Any expenses of the Department under or by virtue of this section or section 30B are to be appropriated from the Consolidated Fund of Northern Ireland by Act of the Northern Ireland Assembly.

In this section “the Department” and “special tax credit” have the same meaning as in section 30B.

Where a person has paid an amount to the Commissioners by way of aggregates levy which was not levy due to them, they shall be liable to repay the amount to him.

The Commissioners shall not be liable to repay an amount under this section except on the making of a claim for that purpose.

A claim under this section must be made in such form and manner, and must be supported by such documentary evidence, as may be required by regulations made by the Commissioners.

The preceding provisions of this section are subject to the provisions of section 32 below.

Except as provided by this section, the Commissioners shall not, by virtue of the fact that it was not levy due to them, be liable to repay any amount paid to them by way of aggregates levy.

The Commissioners shall not be liable, on any claim for a repayment of aggregates levy, to repay any amount paid to them more than 4 years before the making of the claim.

In the case of any claim for a repayment of an amount of aggregates levy other than a claim to a repayment to which a person is entitled by virtue of tax credit regulations, it shall be a defence to that claim that the repayment of that amount would unjustly enrich the claimant.

Subsection (4) below applies for the purposes of subsection (2) above where—

Where, in a case to which this subsection applies, loss or damage has been or may be incurred by the taxpayer as a result of mistaken assumptions made in his case about the operation of any provisions relating to aggregates levy, that loss or damage shall be disregarded, except to the extent of the quantified amount, in the making of any determination as to—

In subsection (4) above “the quantified amount” means the amount (if any) which is shown by the taxpayer to constitute the amount that would appropriately compensate him for loss or damage shown by him to have resulted, for any business carried on by him, from the making of the mistaken assumptions.

The reference in subsection (4) above to provisions relating to aggregates levy is a reference to any provisions of—

Schedule 8 to this Act (which contains further provision about payments and repayments by the Commissioners and about the setting off of amounts due to or from the Commissioners under this Part and the setting of other amounts against such amounts) shall have effect.

The Commissioners may by regulations make provision for securing that every non-resident taxpayer has a person resident in the United Kingdom to act as his tax representative for the purposes of aggregates levy.

Regulations under this section may, in particular, contain any or all of the following—

Subject to subsection (4) below, a person who—shall be liable to a penalty of £10,000.

A failure such as is mentioned in subsection (3) above shall not give rise to liability to a penalty under this section if the person concerned satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the failure.

The tax representative of a non-resident taxpayer shall be entitled to act on the non-resident taxpayer’s behalf for the purposes of any provision made by or under this Part.

The tax representative of a non-resident taxpayer shall be under a duty, except to such extent as the Commissioners by regulations otherwise provide, to secure the non-resident taxpayer’s compliance with, and discharge of, the obligations and liabilities to which the non-resident taxpayer is subject by virtue of any provision made by or under this Part (including obligations and liabilities arising or incurred before he became the non-resident taxpayer’s tax representative).

A person who is or has been the tax representative of a non-resident taxpayer shall be personally liable—as if the obligations and liabilities to which subsection (2) above applies were imposed jointly and severally on the tax representative and the non-resident taxpayer.

A tax representative shall not be liable by virtue of this section to be registered for the purposes of aggregates levy; but the Commissioners may by regulations—

A tax representative shall not by virtue of this section be guilty of any offence except in so far as—

Schedule 9 to this Act (which provides for two or more bodies corporate to be treated as members of the same group for the purposes of this Part) shall have effect.

Any aggregates levy with which a body corporate is charged in respect of aggregate subjected to commercial exploitation at a time when the body is a member of a group shall be treated for the purposes of this Part as if it were the representative member for that group (instead of that body) which is charged with the levy.

All the bodies corporate who are members of a group when any aggregates levy becomes due from the representative member, together with any bodies corporate who become members of the group while any such levy remains unpaid, shall be jointly and severally liable for any aggregates levy due from the representative member.

Subject to subsections (2) and (3) above, the Commissioners may by regulations make such provision as they consider appropriate about—in a case where the person who (apart from the regulations) would be subject to the obligation or liability is one of a number of bodies corporate registered in the name of the representative member for a group.

References in this section to aggregates levy being or becoming due from the representative member include references to any amounts being or becoming recoverable as if they were aggregates levy due from that member.

For the purposes of this Part—

The Commissioners may by regulations make provision for determining by what persons anything required to be done under this Part is to be done where, apart from those regulations, that requirement would fall on—but any regulations under this subsection must be construed subject to the following provisions of this section.

In determining for the purposes of this Part who at any time is the person chargeable with any aggregates levy where the persons responsible for subjecting any aggregate to commercial exploitation are persons carrying on any business—the firm or body shall be treated, for the purposes of that determination (and notwithstanding any changes from time to time in the members of the firm or body), as the same person and as separate from its members.

Without prejudice to section 36 of the Partnership Act 1890 (c. 39) (rights of persons dealing with firm against apparent members of firm), where—that person shall be regarded for the purposes of this Part (including subsection (7) below) as continuing to be a partner until the date on which the change in the partnership is notified to the Commissioners.

Where a person ceases to be a member of a firm during an accounting period (or is treated as so ceasing by virtue of subsection (3) above) any notice, whether of assessment or otherwise, which—shall be treated as served also on him.

Without prejudice to section 16 of the Partnership Act 1890 (c. 39) (notice to acting partner to be notice to the firm), any notice, whether of assessment or otherwise, which—shall be treated for the purposes of this Part as served on the firm and, accordingly, where subsection (4) above applies, as served also on the former partner.

Subject to subsection (7) below, nothing in this section shall affect the extent to which, under section 9 of the Partnership Act 1890 (liability of partners for debts of the firm), a partner is liable for aggregates levy owed by the firm.

Where a person is a partner in a firm during part only of an accounting period, his personal liability for aggregates levy incurred by the firm in respect of aggregate subjected to commercial exploitation in that period shall include, but shall not exceed, such proportion of the firm’s liability as may be just and reasonable in the circumstances.

The Commissioners may by regulations make provision in accordance with the following provisions of this section for the application of this Part in cases in which an insolvency procedure is applied to a person or to a deceased person’s estate.

The provision that may be contained in regulations under this section may include any or all of the following—

In subsection (2) above “relevant matter”, in relation to a case in which an insolvency procedure is applied to any person or estate, means—

Regulations made by virtue of subsection (2)(b) above may include provision for a person to cease, on the occurrence of such an event as may be prescribed, to be treated as if he were the same person as the subject of the procedure.

Regulations under this section prescribing the manner in which any notification is to be given to the Commissioners may require it to be given in such manner and to contain such particulars as may be specified in a general notice published by the Commissioners in accordance with the regulations.

Regulations under this section may provide that the extent to which, and the purposes for which, a person is to be treated under the regulations as if he were the same person as the subject of the procedure may be determined by reference to a notice given in accordance with the regulations to the person so treated.

For the purposes of this section, an insolvency procedure is applied to a person if—

For the purposes of this section, an insolvency procedure is applied to a deceased person’s estate if—

In subsection (7) above—

In this section “the subject of the procedure”, in relation to the application of any insolvency procedure, means the person to whom, or to whose estate, the procedure is applied.

The Commissioners may, in accordance with subsection (2) below, by regulations make provision for the purposes of aggregates levy in relation to cases where a person carries on a business of an individual who has died or become incapacitated.

The provisions that may be contained in regulations under this section are—

The Commissioners may by regulations make provision for securing continuity in the application of this Part in cases where any business carried on by a person is transferred to another person as a going concern.

Regulations under this section may, in particular, include any or all of the following—

Regulations under this section may provide that no such provision as is mentioned in paragraph (b) or (c) of subsection (2) above shall have effect in relation to any transferor and transferee unless an application for the purpose has been made by them under the regulations.

Subject to section 41, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to any of the following matters—,

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This section has effect subject to paragraph 8(5) of Schedule 6 to this Act.

HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 40 in respect of the decision.

The offer of the review must be made by notice given to P at the same time as the decision is notified to P.

This section does not apply to the notification of the conclusions of a review.

Any person (other than P) who has the right of appeal under section 40 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 40G.

A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.

HMRC must review a decision if—

But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 40G.

HMRC must review a decision if a person other than P notifies them under section 40B.

HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision.

If under section 40A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.

If under section 40B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.

If notice is given the relevant period is extended to the end of 30 days from—

In this section “relevant period” means—

This section applies if—

HMRC must review the decision under section 40C if—

HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision.

This section applies if HMRC are required to undertake a review under section 40C or 40E.

The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.

The review may conclude that the decision is to be—

HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—

In subsection (6) “relevant date” means—

Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.

If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached.

An appeal under section 40 is to be made to the appeal tribunal before—

But that is subject to subsections (3) to (5).

In a case where HMRC are required to undertake a review under section 40C—

In a case where HMRC are requested to undertake a review by virtue of section 40E—

In a case where section 40F(8) applies, an appeal may be made at any time from the end of the period specified in section 40F(6) to the date 30 days after the conclusion date.

An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.

In this section “conclusion date” means the date of the document notifying the conclusion of the review.

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Subject to subsections (2A) and (2B), where an appeal under section 40 relates to a decision (whether or not contained in an assessment) that an amount of aggregates levy is due from any person, it shall not be entertained unless the amount which HMRC have determined to be due has been paid or deposited with them.

In a case where the amount determined to be payable as aggregates levy has not been paid or deposited an appeal shall be entertained if—that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.

Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.

On an appeal under section 40 relating to a penalty under paragraph 7 of Schedule 6 to this Act (evasion), the burden of proof as to the matters specified in paragraphs (a) to (c) of sub-paragraph (1) of that paragraph shall lie upon the Commissioners.

Where, on an appeal under section 40 above—the assessment shall have effect as an assessment of the amount specified in the direction and (without prejudice to any power under this Part to reduce the amount of interest payable on the amount of an assessment) as if it were an assessment notified to the appellant in that amount at the same time as the original assessment.

On an appeal under section 40 above, the powers of the appeal tribunal in relation to any decision of the Commissioners shall include a power, where the tribunal allow an appeal on the ground that the Commissioners could not reasonably have arrived at the decision, either—

Where, on an appeal under section 40 above, the appeal tribunal find that a liability to a penalty or to an amount of interest arises, the tribunal shall not give any direction for the modification of the amount payable in respect of that liability except—

Where, on an appeal under section 40 above, it is found that the whole or part of any amount paid or deposited in pursuance of section 41(2) above is not due, so much of that amount as is found not to be due shall be repaid with interest at the rate applicable under section 197 of the Finance Act 1996.

Where, on an appeal under section 40 above, it is found that the whole or part of any amount due to the appellant by way of any repayment in respect of a tax credit has not been paid, so much of that amount as is found not to have been paid shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996.

Where—it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996

Interest under subsection (6) shall be paid without any deduction of income tax.

Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal) shall have effect as if—

Where—so much of the agreement as requires any payment to be made to the supplier at the time when or after the charge to levy on that quantity of aggregate arises shall be adjusted so as to secure that the cost of discharging the liability to pay the levy, to the extent that it would otherwise have been borne by the supplier, is borne by the person making the payment.

Where—the agreement shall be taken to provide that aggregates levy charged in those circumstances shall be ignored in calculating the turnover or, as the case may be, price.

The powers of the Commissioners under this Part to make regulations shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.

Where regulations made under this Part impose a relevant requirement on any person, they may provide that if the person fails to comply with the requirement he shall be liable, subject to subsection (3) below, to a penalty of £250.

Where by reason of any conduct—that person shall not by reason of that conduct be liable also to a penalty under any regulations under this Part.

In subsection (2) above “relevant requirement” means any requirement other than one the penalty for a contravention of which is specified in section 25(3) or 33(3) above or in paragraph 2 of Schedule 7 to this Act.

Subject to subsection (6) below, a power under this Part to make any provision by order or regulations—

Subsection (5) above does not apply to an order under section 16(6) or 24(10) above.

Where a person is liable to a civil penalty imposed by or under this Part—

In determining whether a civil penalty should be, or should have been, reduced under subsection (1) above, no account shall be taken of any of the following matters, that is to say—

For the purposes of any provision made by or under this Part under which liability to a civil penalty does not arise in respect of conduct for which there is shown to be a reasonable excuse—

Schedule 10 to this Act (which makes provision about the assessment of civil penalties imposed and about interest on such penalties) shall have effect.

If it appears to the Treasury that there has been a change in the value of money since the time when the amount of a civil penalty provided for by this Part was fixed, they may by order made by statutory instrument substitute, for the amount for the time being specified as the amount of that penalty, such other sum as appears to them to be justified by the change.

In subsection (5) above the reference to the time when the amount of a civil penalty was fixed is a reference—

An order under subsection (5) above—

In this section “civil penalty” means any penalty liability to which arises otherwise than in consequence of a person’s conviction for a criminal offence.

Any notice, notification or requirement that is to be or may be served on, given to or imposed on any person for the purposes of any provision made by or under this Part may be served, given or imposed by sending it to that person or his tax representative by post in a letter addressed to that person or representative at the latest or usual residence or place of business of that person or representative.

Any direction required or authorised by or under this Part to be given by the Commissioners may be given by sending it by post in a letter addressed to each person affected by it at his latest or usual residence or place of business.

Any direction, notice or notification required or authorised by or under this Part to be given by the Commissioners may be withdrawn or varied by them by a direction, notice or notification given in the same manner as the one withdrawn or varied.

In this Part—“accounting period” means a period which, in pursuance of any regulations under section 25(1) above, is an accounting period for the purposes of aggregates levy;“aggregate” shall be construed in accordance with sections 17(1) and 18 above;“agreement” includes any arrangement or understanding (whether or not legally enforceable), and cognate expressions shall be construed accordingly;“agricultural” means agricultural within the meaning of the Agriculture Act 1967 (c. 22) or the Agriculture Act (Northern Ireland) 1949 (c. 2 (N.I.));“appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;“the commencement date” has the meaning given by section 16(6) above;“commercial exploitation” shall be construed in accordance with section 19 above;“the Commissioners” means the Commissioners of Customs and Excise;“conduct” includes acts and omissions;“construction purposes” shall be construed in accordance with subsection (2) below;“exempt process” shall be construed in accordance with section 18(2) above;“forestry” includes the cultivation, maintenance and care of trees or woodland of any description;“gravel” includes gravel comprising or containing pebbles or stones or both;“HMRC” means Her Majesty’s Revenue and Customs;“limestone” includes chalk and dolomite;“member”, in relation to a group, shall be construed in accordance with section 35(6) above;“mixed” includes blended, and cognate expressions shall be construed accordingly;“non-resident taxpayer” means a person who—is or is required to be registered for the purposes of aggregates levy, or would be so required but for an exemption by virtue of regulations under section 24(4) above; and is not resident in the United Kingdom;“operate” and “operator”, in relation to any site, shall be construed in accordance with section 21 above;“originating site” shall be construed in accordance with section 20 above;“prescribed” means prescribed by regulations made by the Commissioners under this Part;“registered” means registered in the register maintained under section 24 above;“relevant waters” means—the territorial sea adjacent to the United Kingdom, other than Scottish waters, or any area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964;“representative member”, in relation to a group, shall be construed in accordance with section 35(6) above;“rock” does not include any rock contained in a quantity of aggregate consisting wholly or mainly of gravel or sand;“Scottish waters” means so much of the territorial sea adjacent to the United Kingdom as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act);“structure” includes roads and paths, the way on which any railway track is or is to be laid and embankments;“subordinate legislation” has the same meaning as in the Interpretation Act 1978 (c. 30);“tax credit” means a tax credit for which provision is made by tax credit regulations;“tax credit regulations” means regulations under section 30 , 30A or 30B above;“tax representative”, in relation to any person, means the person who, in accordance with any regulations under section 33 above, is for the time being that person’s tax representative for the purposes of aggregates levy;“taxable aggregate” shall be construed in accordance with section 17(2) to (4) above;“United Kingdom waters” means—the territorial sea adjacent to the United Kingdom , except so much of that territorial sea as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act); or any area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964 (c. 29).

References in this Part to the use of anything for construction purposes are references to either of the following, except in so far as it consists in the application to it of an exempt process, that is to say—

References in this Part to winning any aggregate are references to winning it—

References in this Part, in relation to any accounting period, to aggregates levy due from any person for that period are references (subject to any regulations made by virtue of section 25(2)(a) above) to the aggregates levy for which that person is required, in accordance with regulations under section 25 above, to account by reference to that period.

References in this Part to a repayment of aggregates levy or of an amount of aggregates levy are references to any repayment of an amount to any person by virtue of—

For the purposes of this Part a person is resident in the United Kingdom at any time if, at that time—

In section 1(1) of the Provisional Collection of Taxes Act 1968 (c. 2) (taxes in relation to which resolutions may have temporary statutory effect), after “landfill tax,” there shall be inserted “ aggregates levy, ”.

In section 197(2) of the Finance Act 1996 (c. 8) (enactments for which interest rates are set under section 197), after paragraph (g) there shall be inserted—.

In section 827 of the Taxes Act 1988 (no deduction for penalties etc.), the following subsection shall be inserted after subsection (1D)—.

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The consequential amendments in Part 2 of Schedule 12 to this Act have effect.

This section has effect for the year 2002-03 and subsequent years of assessment.

In Chapter 3 of Part 2 of the Capital Allowances Act 2001 (c. 2) (plant and machinery: qualifying expenditure), for section 36 (restriction on qualifying expenditure in case of employment or office) substitute—.

Section 80 of that Act (vehicles provided for purposes of employment or office) is repealed.

The above amendments apply to expenditure incurred on or after 6th April 2002.

Where immediately before 6th April 2002—the employee shall be treated for the purposes of that Part of that Act as if he had ceased to own the asset at that time.

In subsection (4)—“employee” includes an office-holder; and“cycle” has the meaning given by section 192(1) of the Road Traffic Act 1988 (c. 52).

Schedule 16 to this Act has effect.

In that Schedule—... Part 2 makes amendments relating to the corporate venturing scheme.

Schedule 18 to this Act (fixtures provided in connection with provision of energy management services) has effect in relation to expenditure incurred on or after 1st April 2001.

The Schedule has effect—

Schedule 21 (which makes minor amendments to the Capital Allowances Act 2001 (c. 2) ) has effect.

The amendments made by the Schedule have effect—

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Schedule 23 to this Act (which contains consequential amendments) has effect accordingly.

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The following provisions of the Taxes Act 1988 are repealed—section 534 (relief for copyright payments etc.); section 535 (relief where copyright sold after ten years or more); section 537A (relief for payments in respect of designs); section 538 (relief for painters, sculptors and other artists). The repeals have effect in relation to payments actually receivable on or after 6th April 2001.

Part 2 of Schedule 24 to this Act contains amendments consequential on the preceding provisions of this section.

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In the Taxation of Chargeable Gains Act 1992 (c. 12), for section 59A (limited liability partnerships) substitute—.

In Chapter 2 of Part 5 of the Taxation of Chargeable Gains Act 1992 (c. 12) (relief for gifts of business assets), after section 169 insert—

In section 170(9) of the Taxation of Chargeable Gains Act 1992 (groups of companies: meaning of “company”), in paragraph (b) after “company” insert “ (other than a limited liability partnership) ”.

Subsection (3) above shall be deemed to have come into force on 3rd May 2001 and applies where section 59A(1) of the Taxation of Chargeable Gains Act 1992 ceased or ceases to apply as mentioned in section 169A of that Act (as inserted by that subsection) on or after that date.

The other provisions of this section shall be deemed to have come into force on 6th April 2001.

Schedule 25 to this Act has effect with respect to limited liability partnerships whose business consists wholly or mainly in the making of investments.

The provisions of that Schedule shall be deemed to have come into force on 6th April 2001.

Section 13 of the Taxation of Chargeable Gains Act 1992 (attribution of gains to members of non-resident companies) is amended as follows.

In subsection (4) (no attribution if amount does not exceed one twentieth of gain) for “one twentieth” substitute “ one tenth ”.

In subsection (5) (gains to which the section does not apply) for paragraph (b) substitute—.

For subsection (5A) (credit for tax on attributed gain in relation to later distribution) substitute—

After subsection (10A) insert—.

This section applies to chargeable gains accruing as mentioned in section 13(1) of the Taxation of Chargeable Gains Act 1992 (c. 12) on or after 7th March 2001.

Schedule 28 to this Act (which makes amendments relating to Chapter 2 of Part 13 of the Taxes Act 1988) has effect.

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The amendments made by Part 2 of that Schedule (which relate to the provision by insurers etc of information relating to chargeable events happening in connection with a policy or contract) have effect in relation to chargeable events happening on or after 6th April 2002.

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In section 98 of the Taxes Management Act 1970 (c. 9) (penalties for failing to make, or making incorrectly, certain returns etc.), after subsection (4) insert—.

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Subsections (1) to (3) apply to payments made on or after 1st April 2001.

Sections 247 and 248 of the Taxes Act 1988 (companies within a group may elect for section 349 not to apply to payments between them) shall cease to have effect.

Subsection (5) applies in relation to payments made after the day on which this Act is passed.

The provisions of section 438A of, and Schedule 19AB to, the Taxes Act 1988 (provisional repayments in respect of tax borne by deduction and tax credits) shall cease to have effect as follows.

Those provisions shall not apply in relation to income tax borne by deduction from payments received after 30th September 2001.

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The provisions of section 438A of, and Schedule 19AB to, the Taxes Act 1988 shall not apply in relation to tax credits in respect of distributions made on or after 6th April 2004.

Schedule 29 to this Act (amendments to the machinery of self-assessment) has effect.

In that Schedule—Part 1 makes provision about the amendment or correction of returns, Part 2 makes provision about enquiries into returns, Part 3 makes provision for the referral of questions to the Special Commissioners during an enquiry, Part 4 makes provision about the procedure on completion of an enquiry, and Part 5 contains minor and consequential amendments.

Except as otherwise provided, the amendments in that Schedule have effect as from the passing of this Act in relation to returns—

In sections 66(1) and 67(1) of the Taxes Management Act 1970 (c. 9) (proceedings in county court or sheriff court to recover tax due and payable under an assessment), omit the words “under any assessment”. This amendment applies in relation to proceedings begun after the passing of this Act.

For section 69 of the Taxes Management Act 1970 substitute—This amendment applies—

... This amendment applies to certificates tendered in evidence after the passing of this Act.

Section 824 of the Taxes Act 1988 (repayment supplements) is amended as follows.

After subsection (2B) insert—.

In subsection (3), after paragraph (aa) insert—.

This section applies in relation to repayments made after the passing of this Act.

In section 100 of the Taxes Management Act 1970 (determination of penalties by officer of the Board), in subsection (6) (revision of penalty if amount of tax taken into account discovered to be excessive), after “a penalty under” insert “ section 93(2), (4) or (5) of this Act or ”.

This section applies in relation to penalties determined at any time whether before or after the passing of this Act.

This section forms part of the SIP code (see section 488 of the Income Tax (Earnings and Pensions) Act 2003 (... share incentive plans)).

Accordingly, expressions used in this section and contained in the index at the end of Schedule 2 to that Act (... share incentive plans) have the meaning indicated by that index.

Where, under a Schedule 2 SIP, partnership shares or dividend shares are transferred by the trustees to an employee—

But subsection (3) does not apply to—

In paragraph 1 of Schedule A1 to the Value Added Tax Act 1994 (c. 23) (supplies benefiting from 5% reduced rate), after sub-paragraph (4) insert—

After paragraph 6 of that Schedule insert—.

The amendments made by this section have effect in relation to supplies made after the day on which this Act is passed.

In paragraph 1 of Schedule A1 to the Value Added Tax Act 1994 (c. 23) (supplies benefiting from 5% reduced rate), after sub-paragraph (5) (which is inserted by section 96 of this Act) insert—

After paragraph 7 of that Schedule (which also is inserted by section 96 of this Act) insert—.

The amendments made by this section have effect in relation to supplies made after the day on which this Act is passed.

The Value Added Tax Act 1994 (c. 23) is amended as follows.

After section 33 insert—

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Section 79 (repayment supplements) is amended in accordance with subsections (5) to (7).

In subsection (1) (entitlement to supplement), after paragraph (b) insert—.

In subsection (5) (how supplement to be treated), after paragraph (b) insert—

In subsection (6)(b) (meaning of “requisite return or claim”), after “section 33” insert “ or (as the case may be) the Commissioners’ determination under, and the provisions of, section 33A. ”.

In section 90(3) (VAT not to be refunded if it is repayable under the Provisional Collection of Taxes Act 1968 (c. 2)), after “section 33,” insert “ 33A, ”.

In Note (9) of Group 14 of Schedule 9 (no entitlement to both exemption and refund), after “33,” insert “ 33A, ”.

Subject to subsection (11), this section comes into force on 1st September 2001.

For the purpose only of the exercise of the power to make orders under the section 33A(9) inserted by this section, this section comes into force on the day on which this Act is passed.

For the purpose of re-enacting the provisions of the Value Added Tax Act 1994 (c. 23) that provide for VAT on certain supplies, acquisitions and importations to be charged at a reduced rate of 5 per cent., that Act is amended as follows.

In section 2(1) (VAT to be charged at the rate of 17.5 per cent.), after “Subject to the following provisions of this section” insert “ and to the provisions of section 29A ”.

Section 2(1A) to (1C) and Schedule A1 (which are superseded by the new section 29A and Schedule 7A) shall cease to have effect.

In Part 2 (reliefs, exemptions and repayments), after the heading “Reliefs etc. generally available” insert—.

After Schedule 7 insert the Schedule 7A set out in Part 1 of Schedule 31 to this Act.

The consequential amendments in Part 2 of Schedule 31 to this Act have effect.

The following provisions have effect in relation to supplies made, and acquisitions and importations taking place, on or after 1st November 2001—

Subsection (3), so far as providing for section 2(1C) to cease to have effect, comes into force on 1st November 2001.

Subsection (6)—

In section 48 of the Value Added Tax Act 1994 (VAT representatives), in subsection (1) (directions requiring appointment of representative), for paragraph (b) substitute—.

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For subsection (2) of that section (power of taxable person to appoint representative) substitute—

The amendments made by this section come into force on 31st December 2001.

In section 6 of the Oil Taxation Act 1975 (c. 22) (allowance of unrelievable loss from abandoned field), for subsections (1) and (1A) substitute—.

In subsection (2) of that section, for “subsection (1) above” substitute “ subsection (1B) above ”.

In section 113(2) of the Finance Act 1984 (c. 43)—

Schedule 32 to this Act has effect.

The provisions of this section shall be deemed to have come into force on 7th March 2001.

In section 3 of the Oil Taxation Act 1975 (c. 22) (allowable expenditure), for subsections (1C) and (1D) (apportionment of decommissioning expenditure) substitute—.

In subsection (6) of that section, for “subsection (1C) or subsection (1D)” substitute “ subsections (1C) and (1D) ”.

In section 10(2) of that Act (which, in particular, provides that although excluded oil is not oil for the purposes of section 3 of that Act it is oil for the purposes of section 3(1D)), for “subsection (1D)” substitute “ subsections (1C) and (1D) ”.

The amendments made by subsections (1) to (3) apply to expenditure incurred on or after 7th March 2001.

Subsections (6) to (8) apply where—

If there would be no apportionment of the expenditure under the old provision, for the purpose of applying the new provision to the expenditure “the relevant portion” of the expenditure is the taxable field portion.

If the expenditure would be apportioned between two or more oil fields under the old provision, for the purpose of applying the new provision to the expenditure “the relevant portion” of the expenditure is the portion of the taxable field portion which it is just and reasonable to apportion to use of the asset in connection with the field.

In carrying out that apportionment of the taxable field portion, ignore use of the asset in connection with an oil field that is not one of the oil fields between which the expenditure would be apportioned under the old provision.

In subsections (6) to (8) “the taxable field portion” means the portion of the expenditure that it is just and reasonable to apportion to use of the asset in connection with a taxable field.

In subsections (5) to (8)—“the new provision” means section 3(1C) of the Oil Taxation Act 1975 (c. 22) as substituted by subsection (1);“the old provision” means section 3(1C) of that Act as it would have effect apart from the amendments made by subsections (1) to (3);“qualifying asset” has the same meaning as it has for the purposes of the Oil Taxation Act 1983 (c. 56) (see section 8 of that Act).

Subsections (5) to (10) shall be construed as one with Part 1 of the Oil Taxation Act 1975.

In section 10 of the Oil Taxation Act 1975 (modifications of Part 1 in connection with gas sold to the British Gas Corporation under contracts made before end of June 1975), for subsection (3) (modified apportionment rule for expenditure allowable under section 3(1)(a), (b), (c), (hh), (i) or (j)) substitute—.

The amendments made by this section apply to expenditure incurred on or after 7th March 2001.

In section 42 of the Finance Act 1996 (c. 8) (amount of landfill tax), in subsections (1)(a) and (2) for “£11” substitute “ £12 ”.

This section has effect in relation to taxable disposals made, or treated as made, on or after 1st April 2001.

Schedule 6 to the Finance Act 2000 (c. 17) (climate change levy) is amended as follows.

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In paragraph 14(2) (exemption for supplies to electricity producers does not apply to supplies to exempt unlicensed electricity suppliers, no matter what the electricity they produce is used for), at the end insert—.

For paragraph 14(3)(c) (uses of electricity produced by an auto-generator that cause auto-generator to lose benefit of exemption for supplies to electricity producers), substitute—.

In paragraph 14, after sub-paragraph (3) insert—.

In paragraph 15(1)(a) (exemption for supplies to combined heat and power stations), for “the commodity is to be used by that person” there is substituted “ that person intends to cause the commodity to be used ”.

The amendments made by this section have effect in relation to supplies made on or after 1st April 2001.

Section 97 of the Inheritance Tax Act 1984 (c. 51) (transfers within group etc.) is amended as follows.

In subsection (1) (minority participators in close company to be excluded from apportionment under section 94) for paragraph (a) (disposals to which section 171(1) of the Taxation of Chargeable Gains Act 1992 (c. 12) applies which are also transfers of value) substitute—.

The amendment made by this section has effect, and shall be taken always to have had effect, in relation to disposals made, or transfers deemed to have been made, on or after 1st April 2000.

Section 2C of the Government Trading Funds Act 1973 (c. 63) (limits on borrowing and public dividend capital) is amended as follows.

In subsection (3) (upper limit on aggregate of borrowing etc. maxima of trading funds), for “£2,000 million” substitute “ £8,000 million ”.

In subsection (4) (power to increase limit in subsection (3) but not above £4,000 million), for “£4,000 million” substitute “ £10,000 million ”.

The enactments mentioned in Schedule 33 to this Act (which include provisions that are spent or of no practical utility) are repealed or revoked to the extent specified.

The repeals and revocations specified in that Schedule have effect subject to the commencement provisions and savings contained or referred to in the notes set out in that Schedule.

This paragraph applies if—

The first condition is that, due to an error on the part of the Commissioners, any of the following occurs at any time—

The second condition is that on or after the commencement day a person pays to the Commissioners an amount by way of excise duty which would not have been paid but for the error.

The third condition is that on or after the commencement day the person refused pays for goods an amount which includes an amount which—

If the second condition is satisfied the Commissioners may pay to the person refused an amount equal to the duty which would not have been paid.

If the third condition is satisfied the Commissioners may pay to the person refused an amount which appears to them to be equal to the payment by way of excise duty.

The person refused is the person refused an authorisation, direction, approval or consent.

This paragraph applies if the following two conditions are satisfied.

The first condition is that a person is entitled to use rebated heavy oil in particular circumstances.

The second condition is that—

The Commissioners may pay to the person an amount equal to the rebate which would have been allowable under section 11 of the Hydrocarbon Oil Duties Act 1979 (c. 5) if—

Rebated heavy oil is heavy oil on whose delivery for home use a rebate has been allowed under section 11 of the Hydrocarbon Oil Duties Act 1979, and unrebated heavy oil is other heavy oil.

This paragraph applies if—

The Commissioners must pay interest to the person on the amount for the applicable period.

The allowable period is the period of 30 days starting with the day on which the Commissioners receive the claim.

The applicable period is the period which—

Sub-paragraph (4) is subject to paragraph 6.

This paragraph applies if—

The Commissioners must pay interest to the person on the amount for the applicable period.

The applicable period is the period which—

The days are—

Sub-paragraphs (3) and (4) are subject to paragraph 6.

In deciding the applicable period for the purposes of paragraphs 4 and 5 any period by which the Commissioners’ authorisation of the repayment or drawback is delayed by circumstances beyond their control must be ignored.

In applying sub-paragraph (1) account must be taken in particular of any period referable to—

In deciding for the purposes of sub-paragraph (2)(a) whether a period of delay is referable to a failure by a person to provide information requested, the period mentioned in sub-paragraph (4) must be taken to be so referable (except so far as may be prescribed by the Commissioners by regulations).

The period is that which—

This paragraph applies if—

The Commissioners must pay interest to the person on the amount concerned for the applicable period.

The applicable period is the period which—

Sub-paragraph (3) is subject to paragraph 11.

This paragraph applies if—

The Commissioners must pay interest to the person on the amount concerned for the applicable period.

The applicable period is the period which—

Sub-paragraph (3) is subject to paragraph 11.

This paragraph applies if—

The Commissioners must pay interest to the person on the amount concerned for the applicable period.

The applicable period is the period which—

Sub-paragraph (3) is subject to paragraph 11.

This paragraph applies if—

The Commissioners must pay interest to the person on the amount concerned for the applicable period.

The applicable period is the period which—

Sub-paragraph (3) is subject to paragraph 11.

In deciding the applicable period for the purposes of paragraphs 7 to 10 any period by which the Commissioners’ authorisation of the repayment, remission, rebate, drawback or payment is delayed by circumstances beyond their control must be ignored.

In applying sub-paragraph (1) account must be taken in particular of any period referable to—

In deciding for the purposes of sub-paragraph (2)(b) whether a period of delay is referable to a failure by a person to provide information requested, the period mentioned in sub-paragraph (4) must be taken to be so referable (except so far as may be prescribed by the Commissioners by regulations).

The period is that which—

A claim for interest under a relevant paragraph must be made in such form and manner, and contain such matters, as the Commissioners may prescribe by regulations.

If a person makes a claim under a relevant paragraph for interest on an amount, he may not make a claim under another relevant paragraph for interest on that amount.

The relevant paragraphs are paragraphs 7 to 10.

This paragraph applies if—

The Commissioners must repay to the appellant an amount equal to—

The Commissioners must pay interest to the appellant on the amount referred to in sub-paragraph (2) for the period which—

The rate of interest is the rate applicable under section 197 of the Finance Act 1996.

In this paragraph “cash security” means such adequate security as enables the Commissioners to place the amount in question on deposit.

Schedule 5 to the Finance Act 1994 (decisions subject to review and appeal) is amended as follows.

In paragraph 3 (decisions about alcoholic liquor) insert after sub-paragraph (3)—.

In paragraph 4 (decisions about hydrocarbon oil) insert after sub-paragraph (2)—.

After paragraph 9 insert—.

Section 197(2) of the Finance Act 1996 (c. 8) (setting rates of interest) is amended as follows.

For paragraph (a) substitute—.

After paragraph (h) (which is inserted by section 49(2) of this Act) insert—.

Schedule 5 to the Finance Act 1997 (c. 16) (recovery of excess payments) is amended as follows.

In paragraph 14 (assessment for excessive repayment) at the end of sub-paragraph (3)(b) omit “or” and after sub-paragraph (3)(c) insert—.

In paragraph 15 (assessment for overpayments of interest) omit sub-paragraph (2)(a), at the end of sub-paragraph (2)(b) omit “or”, and after sub-paragraph (2)(c) insert—.

In paragraph 19 (review of decisions and appeals) in sub-paragraph (1)(c) for “the relevant interest provision is paragraph 9 of Schedule 6 to the Finance Act 1994” substitute “ Part 1 of Schedule 3 to the Finance Act 2001 or the relevant interest provision is Part 2 of that Schedule ”.

In paragraph 20 (interpretation of Part 5) in sub-paragraph (2)(a)(ii) for “paragraph 9 of Schedule 6 to the Finance Act 1994” substitute “ Part 2 of Schedule 3 to the Finance Act 2001 ”.

This Schedule shall come into force in accordance with provision made by the Commissioners by order.

A reference in a provision of this Schedule to the commencement day is to such day as the Commissioners appoint by such order for the purposes of that provision.

A power to make an order or regulations under this Schedule is exercisable by statutory instrument.

An order or regulations under this Schedule—

Regulations under this Schedule are subject to annulment in pursuance of a resolution of either House of Parliament.

An unregistered person who—shall notify the Commissioners of that fact.

An unregistered person who—shall, in such cases or circumstances as may be prescribed in the regulations, notify the Commissioners of that fact.

For the purposes of sub-paragraphs (1) and (1A) above, taxable activities are registrable if a person carrying them out is, by reason of doing so, required by section 24(2) of this Act to be registered for the purposes of aggregates levy.

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The Commissioners shall register a person who is required to be registered for the purposes of aggregates levy with effect from the time when the requirement arose.

Where any two or more bodies corporate are members of the same group they shall be registered together as one person in the name of the representative member.

The registration of a body corporate carrying on a business in several divisions may, if the body corporate so requests and the Commissioners see fit, be in the names of those divisions.

The registration of—may be in the name of the firm or body concerned.

A person who, having become liable to give a notification by virtue of paragraph 1 above, ceases (whether before or after being registered) to have the intention of carrying out taxable activities shall notify the Commissioners of that fact.

A person who fails to comply with sub-paragraph (1) above shall be liable to a penalty of £250.

If the Commissioners are satisfied that a registered person—they may cancel his registration with effect from such time after he last carried out such activities as appears to them to be appropriate.

Sub-paragraph (1) above applies whether or not the registered person has notified the Commissioners under paragraph 3 above.

Where a registered person is exempted from the requirement to be registered by virtue of regulations under section 24(4), the Commissioners may cancel his registration with effect from the time when he became so exempted or such later time as appears to them to be appropriate.

The Commissioners shall be under a duty to exercise the power conferred by sub-paragraph (1) or (3) above with effect from any time if, where the power is exercisable, they are satisfied that the conditions specified in sub-paragraph (5) below are satisfied and were or will be satisfied at that time.

Those conditions are—

Where—they shall cancel his registration with effect from the date of his registration.

Where—they shall cancel his registration with effect from the date of his registration.

The Commissioners may by regulations make provision for and with respect to the correction of entries in the register.

Regulations under this paragraph may, to such extent as appears to the Commissioners appropriate for keeping the register up to date, make provision requiring—to notify the Commissioners of changes in circumstances relating to themselves, their businesses or any other matter with respect to which particulars are contained in the register (or would be, were the person registered).

For the purposes of any provision made by or under section 24 of this Act or this Schedule for any matter to be notified to the Commissioners, regulations made by the Commissioners may make provision—

For those purposes the Commissioners may also by regulations impose obligations requiring a person who has given a notification to notify the Commissioners if any information contained in or provided in connection with that notification is or becomes inaccurate.

The power under this paragraph to make regulations as to the time within which any notification is to be given shall include power to authorise the Commissioners to extend the time for the giving of a notification.

The Commissioners may publish, by such means as they think fit, any information which—

The descriptions are—

Information may be published in accordance with this paragraph notwithstanding any obligation not to disclose the information that would otherwise apply.

In this Schedule—and “unregistered” shall be construed accordingly.

For the purposes of this Schedule a person carries out a taxable activity if a quantity of aggregate is subjected to commercial exploitation in England, Wales or Northern Ireland in circumstances in which he is responsible for its being so subjected.

Where it appears to the Commissioners—they may assess the amount of the levy due from that person for that period to the best of their judgement and notify that amount to that person.

The defaults falling within this sub-paragraph are—

Where it appears to the Commissioners that a default falling within sub-paragraph (2) above is a default by a person on whom the requirement to make a return is imposed in his capacity as the representative of another person, sub-paragraph (1) above shall apply as if the reference to the amount of aggregates levy due included a reference to any aggregates levy due from that other person.

In a case where—they may, in the assessment in relation to the later period, specify an amount of aggregates levy due that is greater than the amount that they would have considered to be appropriate had they had regard only to the later period.

Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable on the basis that it is an amount of aggregates levy due from him.

Sub-paragraph (5) above does not have effect if, or to the extent that, the assessment in question has been withdrawn or reduced.

If, where an assessment has been notified to any person under paragraph 2 above or this paragraph, it appears to the Commissioners that the amount which ought to have been assessed as due for any accounting period exceeds the amount that has already been assessed, the Commissioners may make a supplementary assessment of the amount of the excess and notify that person accordingly.

Where an amount has been assessed and notified to any person under this paragraph it shall be recoverable on the basis that it is an amount of aggregates levy due from him.

Sub-paragraph (2) above does not have effect if, or to the extent that, the assessment in question has been withdrawn or reduced.

An assessment under paragraph 2 or 3 above of an amount of aggregates levy due for any accounting period—

The period referred to in sub-paragraph (1)(a) above is the period of one year after evidence of facts sufficient in the Commissioners’ opinion to justify the making of the assessment first came to their knowledge.

An assessment of an amount due from a person in a case involving a loss of aggregates levy—may be made at any time not more than 20 years after the end of the accounting period to which it relates (subject to sub-paragraph (4)).

In sub-paragraph (3)(a) the reference to a loss brought about deliberately by the person includes a loss brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.

Where, after a person’s death, the Commissioners propose to assess an amount of aggregates levy as due by reason of some conduct of the deceased—

Nothing in this paragraph shall prejudice the powers of the Commissioners under paragraph 2(4) above.

Where—that amount shall carry penalty interest for the period specified in sub-paragraph (2) below.

That period is the period which—

Where—the whole of the amount paid shall be taken to have carried interest for the period specified in sub-paragraph (2).

That period is the period which—

The interest payable by virtue of this paragraph shall be payable at the rate applicable under section 197 of the Finance Act 1996 (c. 8).

Where—that amount shall carry penalty interest for the period specified in sub-paragraph (2) below.

That period is the period which—

Subject to sub-paragraph (4) below, where—the additional amount shall carry interest for the period specified in sub-paragraph (2) below.

That period is the period which—

Interest under this paragraph—

Where—the only interest carried by that amount under this paragraph shall be interest, at the rate given by sub-paragraph (3)(a) above, for the period before the day on which the assessment is notified.

Subject to sub-paragraph (2) below, where the Commissioners make an assessment under paragraph 12 below of an amount of interest payable at the rate given by paragraph 8(3)(a) above, that amount shall carry penalty interest for the period which—

Where—the amount paid before that date shall not carry penalty interest under this paragraph.

Penalty interest under any of paragraphs 5 to 9 above shall be compound interest calculated—

For this purpose the penalty rate is the rate found by—

Where a person is liable under any of paragraphs 5 to 9 above to pay any penalty interest, the Commissioners or, on appeal, an appeal tribunal may reduce the amount payable to such amount (including nil) as they think proper.

Subject to sub-paragraph (5) below, where the person concerned satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the conduct giving rise to the liability to pay penalty interest, that is a matter which (among other things) may be taken into account under sub-paragraph (3) above.

In determining whether there is a reasonable excuse for the purposes of sub-paragraph (4) above, no account shall be taken of any of the following matters, that is to say—

In the case of interest reduced by the Commissioners under sub-paragraph (3) above an appeal tribunal, on an appeal relating to the interest, may cancel the whole or any part of the reduction made by the Commissioners.

Interest under any of paragraphs 5 to 9 above shall be paid without any deduction of income tax.

Sub-paragraph (3) below applies where—

In such a case—

Where a person is liable for interest under any of paragraphs 5 to 9 above, the Commissioners may assess the amount due by way of interest and notify it to him accordingly.

If, where an assessment has been notified to any person under sub-paragraph (1) above or this sub-paragraph, it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed, the Commissioners may make a supplementary assessment of the amount of the excess and notify that person accordingly.

Where an amount has been assessed and notified to any person under this paragraph, it shall be recoverable as if it were aggregates levy due from him.

Sub-paragraph (3) above—

Paragraph 4 above shall apply in relation to assessments under this paragraph as if any assessment to interest were an assessment under paragraph 2 above to aggregates levy due for the period which is the relevant accounting period in relation to that interest.

Subject to sub-paragraph (7) below, where a person—the assessments may be combined and notified to him as one assessment.

A notice of a combined assessment under sub-paragraph (6) above must separately identify the interest being assessed.

The relevant accounting period for the purposes of this paragraph is—

In a case where—that levy shall be treated for the purposes of interest on any of that levy as aggregates levy due for such period or periods as the Commissioners may determine to the best of their judgement and notify to the person liable.

Where an assessment is made under paragraph 12 above to an amount of penalty interest under any of paragraphs 5 to 9 above—

Where—that amount shall be deemed for the purposes of any further liability to interest to have been paid on the specified date.

This paragraph applies where—

For the purposes of this paragraph a walking possession agreement is an agreement under which, in consideration of the property distrained upon being allowed to remain in the custody of the person in default and of the delaying of its sale, the person in default—

Subject to sub-paragraph (4) below, if the person in default is in breach of the undertaking contained in a walking possession agreement, he shall be liable to a penalty equal to one half of the levy or other amount referred to in sub-paragraph (1)(b) above.

The person in default shall not be liable to a penalty under sub-paragraph (3) above if he satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the breach in question.

This paragraph extends only to Northern Ireland.

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In this Schedule “penalty interest” shall be construed in accordance with paragraph 10 above.

Any notification of an assessment under any provision of this Schedule to a person’s representative shall be treated for the purposes of this Part of this Act as notification to the person in relation to whom the representative acts.

In this Schedule “representative”, in relation to any person, means—

In this paragraph “trustee in bankruptcy” includes, as respects Scotland—

A person is guilty of an offence if he is knowingly concerned in, or in the taking of steps with a view to—

The references in sub-paragraph (1) above to the evasion of aggregates levy include references to obtaining, in circumstances where there is no entitlement to it, either a tax credit or a repayment of aggregates levy.

A person guilty of an offence under this paragraph shall be liable (subject to sub-paragraph (4) below)—

In the case of any offence under this paragraph, where the statutory maximum the amount of £5,000 mentioned in paragraph 1(3)(a) is less than three times the sum of the amounts of aggregates levy which are shown to be amounts that were or were intended to be evaded, the penalty on summary conviction shall be the amount equal to three times that sum (instead of the statutory maximum the amount of £5,000 mentioned in paragraph 1(3)(a)).

For the purposes of sub-paragraph (4) above the amounts of levy that were or were intended to be evaded shall be taken to include—which was, or was intended to be, obtained in circumstances where there was no entitlement to it.

In determining for the purposes of sub-paragraph (4) above how much aggregates levy (in addition to any amount falling within sub-paragraph (5) above) was or was intended to be evaded, no account shall be taken of the extent (if any) to which any liability to aggregates levy of any person fell, or would have fallen, to be reduced by the amount of any tax credit or repayment of aggregates levy to which he was, or would have been, entitled.

A person is guilty of an offence if, with the requisite intent and for purposes connected with aggregates levy—and in this sub-paragraph “the requisite intent” means the intent to deceive any person or to secure that a machine will respond to the document as if it were a true document.

A person is guilty of an offence if, in providing any information under any provision made by or under this Part of this Act—

A person guilty of an offence under this paragraph shall be liable (subject to sub-paragraph (4) below)—

In the case of any offence under this paragraph, where—the amount of the penalty on summary conviction shall be whichever is the greater of the statutory maximum the amount of £20,000 mentioned in sub-paragraph (3)(a) and the amount equal to three times the sum of the amounts (if any) by which the return understates any person’s liability to aggregates levy.

In sub-paragraph (4) above the reference to the amount by which any person’s liability to aggregates levy is understated shall be taken to be equal to the sum of—

In sub-paragraph (5) above “gross liability” means liability to aggregates levy before any deduction is made in respect of any entitlement to any tax credit or repayments of aggregates levy.

A person is guilty of an offence under this paragraph if his conduct during any particular period must have involved the commission by him of one or more offences under the preceding provisions of this Schedule.

For the purposes of any proceedings for an offence under this paragraph it shall be immaterial whether the particulars of the offence or offences that must have been committed are known.

A person guilty of an offence under this paragraph shall be liable (subject to sub-paragraph (4) below)—

In the case of any offence under this paragraph, where the statutory maximum the amount of £20,000 mentioned in sub-paragraph (3)(a) is less than three times the sum of the amounts of aggregates levy which are shown to be amounts that were or were intended to be evaded by the conduct in question, the penalty on summary conviction shall be the amount equal to three times that sum (instead of the statutory maximum the amount of £20,000 mentioned in sub-paragraph (3)(a)).

For the purposes of sub-paragraph (4) above the amounts of levy that were or were intended to be evaded by any conduct shall be taken to include—which was, or was intended to be, obtained in circumstances where there was no entitlement to it.

In determining for the purposes of sub-paragraph (4) above how much aggregates levy (in addition to any amount falling within sub-paragraph (5) above) was or was intended to be evaded, no account shall be taken of the extent (if any) to which any liability to aggregates levy of any person fell, or would have fallen, to be reduced by the amount of any tax credit or repayments of aggregates levy to which he was, or would have been, entitled.

Where a person—he is guilty of an offence if he does so in the belief that aggregates levy chargeable on the aggregate in question will be evaded.

Subject to sub-paragraph (3) below, a person guilty of an offence under this paragraph shall be liable, on summary conviction, to a penalty of level 5 on the standard scale £20,000.

In the case of any offence under this paragraph, where level 5 on the standard scale the amount of £20,000 mentioned in sub-paragraph (2) is less than three times the sum of the amounts of aggregates levy which are shown to be amounts that were or were intended to be evaded in respect of the aggregate in question, the penalty shall be the amount equal to three times that sum (instead of level 5 on the standard scale the amount of £20,000 mentioned in sub-paragraph (2)).

For the purposes of sub-paragraph (3) above the amounts of levy that were or were intended to be evaded shall be taken to include—which was, or was intended to be, obtained in circumstances where there was no entitlement to it.

In determining for the purposes of sub-paragraph (3) above how much aggregates levy (in addition to any amount falling within sub-paragraph (4) above) was or was intended to be evaded, no account shall be taken of the extent (if any) to which any liability to aggregates levy of any person fell, or would have fallen, to be reduced by the amount of any tax credit or repayments of aggregates levy to which he was, or would have been, entitled.

This paragraph applies where—

The person who provided the document to the Commissioners, and any person who provided it to anyone else with a view to its being used as evidence for a claim for a tax credit, shall be liable to a penalty.

The amount of the penalty shall be equal to 105 per cent of the difference between—

The providing of a record or other document shall not give rise to a penalty under this paragraph if the person who provided it satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for his having provided it.

Where by reason of providing a record or other document—that person shall not by reason of the providing of the record or document be liable also to a penalty under this paragraph.

References in this Schedule to obtaining a tax credit are references to bringing an amount into account as a tax credit for the purposes of aggregates levy on the basis that that amount is an amount which may be so brought into account in accordance with tax credit regulations.

References in this Schedule to obtaining a repayment of aggregates levy are references to obtaining either—on the basis that that amount is the amount of a repayment of aggregates levy to which there is an entitlement.

The Commissioners may by regulations impose obligations to keep records on persons who are or are required to be registered and on persons who would be so required but for an exemption by virtue of regulations under section 24(4) of this Act.

Regulations under this paragraph may be framed by reference to such records as may be stipulated in any notice published by the Commissioners in pursuance of the regulations and not withdrawn by a further notice.

Regulations under this paragraph may—

A duty under regulations under this paragraph to preserve records may be discharged—subject to any conditions or exceptions specified in writing by the Commissioners.

Subject to sub-paragraphs (7) and (8) below, a person who fails to preserve any record in compliance with—shall be liable to a penalty of £250.

A failure such as is mentioned in sub-paragraph (6) above shall not give rise to any penalty under that sub-paragraph if the person required to preserve the record satisfies the Commissioners or, on appeal, an appeal tribunal that there is a reasonable excuse for the failure.

Where, by reason of any such failure by any person as is mentioned in sub-paragraph (6) above—that person shall not by reason of that failure be liable also to a penalty under this paragraph.

The Commissioners may if they think fit at any time modify or withdraw any ... requirement ... imposed for the purposes of this paragraph.

Where, on an application by an authorised person, a justice of the peace or, in Scotland, a justice (within the meaning of section 307 of the Criminal Procedure (Scotland) Act 1995 (c. 46)) is satisfied that there are reasonable grounds for believing—he may make an order under this paragraph.

An order under this paragraph is an order that the person who appears to the justice to be in possession of the recorded information to which the application relates shall—not later than the end of the period of seven days beginning with the date of the order, or the end of such longer period as the order may specify.

The reference in sub-paragraph (2)(a) above to giving an authorised person access to the recorded information to which the application relates includes a reference to permitting the authorised person to take copies of it or to make extracts from it.

Where the recorded information consists of information contained in a computer, an order under this paragraph shall have effect as an order to produce the information—

This paragraph is without prejudice to the preceding paragraphs of this Schedule.

An authorised person who removes anything in the exercise of a power conferred by or under paragraph 7 or 8 above shall, if so requested by a person showing himself—provide that person with a record of what he removed.

The authorised person shall provide the record within a reasonable time from the making of the request for it.

Subject to sub-paragraph (7) below, if a request for permission to be allowed access to anything which—is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed, or by someone acting on behalf of such a person, the officer shall allow the person who made the request access to it under the supervision of an authorised person.

Subject to sub-paragraph (7) below, if a request for a photograph or copy of any such thing is made to the officer in overall charge of the investigation by a person who had custody or control of the thing immediately before it was so removed, or by someone acting on behalf of such a person, the officer shall—

Subject to sub-paragraph (7) below, where anything is photographed or copied under sub-paragraph (4)(b) above, the officer shall supply the photograph or copy, or cause it to be supplied, to the person who made the request.

The photograph or copy shall be supplied within a reasonable time from the making of the request.

There is no duty under this paragraph to allow access to anything, or to supply a photograph or copy of anything, if the officer in overall charge of the investigation for the purposes of which it was removed has reasonable grounds for believing that to do so would prejudice—