SCHEDULES
SCHEDULE 6 AGGREGATES LEVY: EVASION, MISDECLARATION AND NEGLECT
Part 3 INTERPRETATION OF SCHEDULE
10
1
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.
2
References in this Schedule to obtaining a repayment of aggregates levy are references to obtaining either—
a
the payment or repayment of any amount, or
b
the acknowledgement of a right to receive any amount,
on the basis that that amount is the amount of a repayment of aggregates levy to which there is an entitlement.