UK Offence Report

The Aggregates Levy (Northern Ireland Special Tax Credit) Regulations 2015

UK Statutory Instrument 2015 No. 946 — creates 1 criminal offence.

1offences created
0recorded in force
0revoked
Made
26 March 2015
In force from
1 April 2015
Extent
Not stated
Subject
Miscellaneous
Made under
Finance Act 2001

Explanatory note

(This note is not part of the Regulations) — published with the instrument by the department that made it. © Crown copyright, reused under the Open Government Licence v3.0.

These Regulations will (on certain conditions) entitle eligible claimants to special tax credit of 80% of aggregates levy that was paid at the full rate on aggregate commercially exploited in Northern Ireland between 1st April 2004 and 30th November 2010 that originated in another member State. These Regulations provide for the submission of claims for such a credit to Her Majesty’s Revenue and Customs and that such claims must be supported by certification provided by the Department of the Environment in Northern Ireland. The application for special tax credit must be made separately from the aggregates levy return. A Tax Information and Impact Note covering this instrument was published on 10th December 2014 and is available on the gov.uk website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

Offences created by this instrument

What Parliament said about it

Hansard was searched for this instrument by name and returned nothing. That is the ordinary outcome: an instrument laid under the negative procedure is usually never debated, and becomes law without a word said about it in either House.

How Parliament handled it

Parliament's Statutory Instruments service records procedure from May 2017 onwards, and this instrument predates it. That is a limit of the source, not a statement that nothing happened.

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