Section 81 | Transitional tax credit

(1)Section 30A of FA 2001 (transitional tax credit in Northern Ireland) is amended as follows.

(2)For subsection (2) substitute—

(2)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.

(3)Omit subsection (3).

(4)In subsection (5), for paragraph (a) substitute—

(a)for a person to be entitled to a tax credit under the regulations in respect of aggregate originating from a site in respect of which any person holds an aggregates levy credit certificate which has not been withdrawn;

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