SolvedSG15460 | Introduction and the law: the law on security: Aggregates Levy: power to direct a person to make monthly returns
From HM Revenue & Customs · Securities Guidance
Under section 25(1)(b) of the Finance Act 2001, and regulation 5(4) of the Aggregates Levy (General) Regulations 2002, the Commissioners may allow or direct a person to make monthly returns.