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.