Schedule 6, paragraph 3D

Any aggregates levy which is referable to the period of 6 months next before the relevant date (which period is referred to below as “the 6-month period”). For the purposes of this paragraph— where the whole of the accounting period to which any aggregates levy is attributable falls within the 6-month period, the whole amount of that levy is referable to that period; and in any other case the amount of any aggregates levy which is referable to the 6-month period is the proportion of the levy which is equal to such proportion (if any) of the accounting period in question as falls within the 6-month period; and references here to accounting periods shall be construed in accordance with Part 2 of the Finance Act 2001.

← 3C · All articles · 4 →

Source: legislation.gov.uk · retrieved 2026-09-04