(1) The Commissioners may by regulations make provision for determining by what persons anything required to be done under this Part is to be done where, apart from those regulations, that requirement would fall on—
(a) persons carrying on business in partnership; or
(b) persons carrying on business together as an unincorporated body;
but any regulations under this subsection must be construed subject to the following provisions of this section.
(2) In determining for the purposes of this Part who at any time is the person chargeable with any aggregates levy where the persons responsible for subjecting any aggregate to commercial exploitation are persons carrying on any business—
(a) in partnership, or
(b) as an unincorporated body,
the firm or body shall be treated, for the purposes of that determination (and notwithstanding any changes from time to time in the members of the firm or body), as the same person and as separate from its members.
(3) Without prejudice to section 36 of the Partnership Act 1890 (c. 39) (rights of persons dealing with firm against apparent members of firm), where—
(a) persons have been carrying on in partnership any business in the course or furtherance of which any aggregate has been subjected to commercial exploitation, and
(b) a person ceases to be a member of the firm,
that person shall be regarded for the purposes of this Part (including subsection (7) below) as continuing to be a partner until the date on which the change in the partnership is notified to the Commissioners.
(4) Where a person ceases to be a member of a firm during an accounting period (or is treated as so ceasing by virtue of subsection (3) above) any notice, whether of assessment or otherwise, which—
(a) is served on the firm under or for the purposes of any provision made by or under this Part, and
(b) relates to, or to any matter arising in, that period or any earlier period during the whole or part of which he was a member of the firm,
shall be treated as served also on him.
(5) Without prejudice to section 16 of the Partnership Act 1890 (c. 39) (notice to acting partner to be notice to the firm), any notice, whether of assessment or otherwise, which—
(a) is addressed to a firm by the name in which it is registered, and
(b) is served in accordance with this Part,
shall be treated for the purposes of this Part as served on the firm and, accordingly, where subsection (4) above applies, as served also on the former partner.
(6) Subject to subsection (7) below, nothing in this section shall affect the extent to which, under section 9 of the Partnership Act 1890 (liability of partners for debts of the firm), a partner is liable for aggregates levy owed by the firm.
(7) Where a person is a partner in a firm during part only of an accounting period, his personal liability for aggregates levy incurred by the firm in respect of aggregate subjected to commercial exploitation in that period shall include, but shall not exceed, such proportion of the firm’s liability as may be just and reasonable in the circumstances.
(1) The Commissioners may by regulations make provision in accordance with the following provisions of this section for the application of this Part in cases in which an insolvency procedure is applied to a person or to a deceased person’s estate.
(2) The provision that may be contained in regulations under this section may include any or all of the following—
(a) provision requiring any such person as may be prescribed to give notification to the Commissioners, in the prescribed manner, of the prescribed particulars of any relevant matter;
(b) provision requiring a person to be treated, to the prescribed extent, as if, for the purposes of this Part or such of its provisions as may be prescribed, he were the same person as the subject of the procedure; and
(c) provision for securing continuity in the application of any of the provisions of this Part where, by virtue of any regulations under this section, any person is treated as if he were the same person as the subject of the procedure.
(3) In subsection (2) above “relevant matter”, in relation to a case in which an insolvency procedure is applied to any person or estate, means—
(a) the application of that procedure to that person or estate;
(b) the appointment of any person for the purposes of the application of that procedure;
(c) any other matter relating to—
(i) the application of that procedure to the subject of the procedure or to his estate;
(ii) the holding of an appointment made for the purposes of that procedure; or
(iii) the exercise or discharge of any powers or duties conferred or imposed on any person by virtue of such an appointment.
(4) Regulations made by virtue of subsection (2)(b) above may include provision for a person to cease, on the occurrence of such an event as may be prescribed, to be treated as if he were the same person as the subject of the procedure.
(5) Regulations under this section prescribing the manner in which any notification is to be given to the Commissioners may require it to be given in such manner and to contain such particulars as may be specified in a general notice published by the Commissioners in accordance with the regulations.
(6) Regulations under this section may provide that the extent to which, and the purposes for which, a person is to be treated under the regulations as if he were the same person as the subject of the procedure may be determined by reference to a notice given in accordance with the regulations to the person so treated.
(7) For the purposes of this section, an insolvency procedure is applied to a person if—
(a) a bankruptcy order, winding-up order or administration order is made or an administrator is appointed in relation to that person or a partnership of which he is a member;
(b) an award of sequestration is made in relation to that person’s estate or the estate of a partnership of which he is a member;
(c) that person is put into administrative receivership;
(d) that person passes a resolution for voluntary winding up;
(e) any voluntary arrangement approved in accordance with—
(i) Part 1 or 8 of the Insolvency Act 1986 (c. 45), or
(ii) Part II or Chapter II of Part VIII of the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19)) ,
comes into force in relation to that person or a partnership of which that person is a member;
(f) a deed of arrangement registered in accordance with—
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) Chapter I of Part VIII of that Order,
takes effect in relation to that person;
(g) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(k) that person’s estate becomes vested in any other person as that person’s trustee under a trust deed (within the meaning of the Bankruptcy (Scotland) Act 2016).
(8) For the purposes of this section, an insolvency procedure is applied to a deceased person’s estate if—
(a) after that person’s death—
(i) a bankruptcy order, or
(ii) an order with corresponding effect but a different name,
is made in relation to that person’s estate under any of the provisions of the Insolvency Act 1986 (c. 45) or the Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I. 19) ) as they are applied to the administration of the insolvent estates of deceased persons; or
(b) an award of sequestration is made on that person’s estate after his death.
(9) In subsection (7) above—
(a) the reference to any administration order is a reference to an administration order under Schedule B1 to the Insolvency Act 1986 or Article 21 of the Insolvency (Northern Ireland) Order 1989;
(b) the reference to a person being put into administrative receivership is a reference to the appointment in relation to him of an administrative receiver, within the meaning of section 251 of that Act of 1986 or Article 5(1) of that Order of 1989; and
(c) references to a member of a partnership include references to any person who is liable as a partner under section 14 of the Partnership Act 1890 (c. 39) (persons liable by “holding out”).
(10) In this section “the subject of the procedure”, in relation to the application of any insolvency procedure, means the person to whom, or to whose estate, the procedure is applied.
(1) The Commissioners may, in accordance with subsection (2) below, by regulations make provision for the purposes of aggregates levy in relation to cases where a person carries on a business of an individual who has died or become incapacitated.
(2) The provisions that may be contained in regulations under this section are—
(a) provision requiring the person who is carrying on the business to inform the Commissioners of the fact that he is carrying on the business and of the event that has led to his carrying it on;
(b) provision allowing that person to be treated for a limited time as if he and the person who has died or become incapacitated were the same person; and
(c) such other provision as the Commissioners think fit for securing continuity in the application of this Part where a person is so treated.
(1) The Commissioners may by regulations make provision for securing continuity in the application of this Part in cases where any business carried on by a person is transferred to another person as a going concern.
(2) Regulations under this section may, in particular, include any or all of the following—
(a) provision requiring the transferor to inform the Commissioners of the transfer;
(b) provision for liabilities and duties under this Part of the transferor to become, to such extent as may be provided by the regulations, liabilities and duties of the transferee;
(c) provision for any right of either of them to a tax credit or repayment of aggregates levy to be satisfied by allowing the credit or making the repayment to the other;
(d) provision as to the preservation of any records or accounts relating to the business which, by virtue of any regulations under paragraph 2 of Schedule 7 to this Act, are required to be preserved for any period after the transfer.
(3) Regulations under this section may provide that no such provision as is mentioned in paragraph (b) or (c) of subsection (2) above shall have effect in relation to any transferor and transferee unless an application for the purpose has been made by them under the regulations.
(1) Subject to section 41, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to any of the following matters—,
(a) whether or not a person is charged in any case with an amount of aggregates levy;
(b) the amount of aggregates levy charged in any case and the time when the charge is to be taken as having arisen;
(c) the registration of any person or premises for the purposes of aggregates levy or the cancellation of any registration;
(d) the person liable to pay the aggregates levy charged in any case, the amount of a person’s liability to aggregates levy and the time by which he is required to pay an amount of that levy;
(e) the imposition of a requirement on any person to give security, or further security, under section 26 above and the amount and manner of providing any security required under that section;
(f) whether or not liability to a penalty or to interest on any amount arises in any person’s case under any provision made by or under this Part, and the amount of any such liability;
(g) any matter the decision as to which is appealable under this section in accordance with paragraph 8(6) or (7) of Schedule 6 to this Act;
(h) the extent of any person’s entitlement to any tax credit or to a repayment in respect of a tax credit and the extent of any liability of the Commissioners under this Part to pay interest on any amount;
(i) whether or not any person is required to have a tax representative by virtue of any regulations under section 33 above;
(j) the giving, withdrawal or variation, for the purposes of any such regulations, of any approval or direction with respect to the person who is to act as another’s tax representative;
(k) whether a body corporate is to be treated, or is to cease to be treated, as a member of a group, the times at which a body corporate is to be so treated and the body corporate which is, in relation to any time, to be the representative member for a group;
(l) any matter not falling within the preceding paragraphs the decision with respect to which is contained in
(i) an assessment under paragraphs 2 or 3 of Schedule 5 in respect of an accounting period in relation to which any return required to be made by virtue of regulations under section 25 has been made; or
(ii) an assessment under any provision of Schedule 5 other than paragraphs 2 or 3.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(10) This section has effect subject to paragraph 8(5) of Schedule 6 to this Act.
(1) HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 40 in respect of the decision.
(2) The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
(3) This section does not apply to the notification of the conclusions of a review.
(1) Any person (other than P) who has the right of appeal under section 40 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 40G.
(2) A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.
(1) HMRC must review a decision if—
(a) they have offered a review of the decision under section 40A, and
(b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 40G.
(3) HMRC must review a decision if a person other than P notifies them under section 40B.
(4) HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision.
(1) If under section 40A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.
(2) If under section 40B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.
(3) If notice is given the relevant period is extended to the end of 30 days from—
(a) the date of the notice, or
(b) any other date set out in the notice or a further notice.
(4) In this section “relevant period” means—
(a) the period of 30 days referred to in—
(i) section 40C(1)(b) (in a case falling within subsection (1)), or
(ii) section 40B(2) (in a case falling within subsection (2)), or
(b) if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).
(1) This section applies if—
(a) HMRC have offered a review of a decision under section 40A and P does not accept the offer within the time allowed under section 40C(1)(b) or 40D(3); or
(b) a person who requires a review under section 40B does not notify HMRC within the time allowed under that section or section 40D(3).
(2) HMRC must review the decision under section 40C if—
(a) after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
(b) HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c) HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
(3) HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision.
(1) This section applies if HMRC are required to undertake a review under section 40C or 40E.
(2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3) For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a) by HMRC in reaching the decision, and
(b) by any person in seeking to resolve disagreement about the decision.
(4) The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.
(5) The review may conclude that the decision is to be—
(a) upheld,
(b) varied, or
(c) cancelled.
(6) HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—
(a) a period of 45 days beginning with the relevant date, or
(b) such other period as HMRC and P, or the other person, may agree.
(7) In subsection (6) “relevant date” means—
(a) the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 40A), or
(b) the date HMRC received notification from another person requiring review (in a case falling within section 40B), or
(c) the date on which HMRC decided to undertake the review (in a case falling within section 40E).
(8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.
(9) If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached.
(1) An appeal under section 40 is to be made to the appeal tribunal before—
(a) the end of the period of 30 days beginning with—
(i) in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or
(ii) in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or
(b) if later, the end of the relevant period (within the meaning of section 40D).
(2) But that is subject to subsections (3) to (5).
(3) In a case where HMRC are required to undertake a review under section 40C—
(a) an appeal may not be made until the conclusion date, and
(b) any appeal is to be made within the period of 30 days beginning with the conclusion date.
(4) In a case where HMRC are requested to undertake a review by virtue of section 40E—
(a) an appeal may not be made to an appeal tribunal—
(i) unless HMRC have notified P, or the other person, as to whether or not a review will be undertaken, and
(ii) if HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date;
(b) any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;
(c) if HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.
(5) In a case where section 40F(8) applies, an appeal may be made at any time from the end of the period specified in section 40F(6) to the date 30 days after the conclusion date.
(6) An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.
(7) In this section “conclusion date” means the date of the document notifying the conclusion of the review.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Subject to subsections (2A) and (2B), where an appeal under section 40 relates to a decision (whether or not contained in an assessment) that an amount of aggregates levy is due from any person, it shall not be entertained unless the amount which HMRC have determined to be due has been paid or deposited with them.
(2A) In a case where the amount determined to be payable as aggregates levy has not been paid or deposited an appeal shall be entertained if—
(a) HMRC are satisfied (on the application of the appellant), or
(b) the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),
that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.
(2B) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.
(3) On an appeal under section 40 relating to a penalty under paragraph 7 of Schedule 6 to this Act (evasion), the burden of proof as to the matters specified in paragraphs (a) to (c) of sub-paragraph (1) of that paragraph shall lie upon the Commissioners.
(1) Where, on an appeal under section 40 above—
(a) it is found that an assessment of the appellant ... is an assessment for an amount that is less than it ought to have been, and
(b) the tribunal give a direction specifying the correct amount,
the assessment shall have effect as an assessment of the amount specified in the direction and (without prejudice to any power under this Part to reduce the amount of interest payable on the amount of an assessment) as if it were an assessment notified to the appellant in that amount at the same time as the original assessment.
(2) On an appeal under section 40 above, the powers of the appeal tribunal in relation to any decision of the Commissioners shall include a power, where the tribunal allow an appeal on the ground that the Commissioners could not reasonably have arrived at the decision, either—
(a) to direct that the decision, so far as it remains in force, is to cease to have effect from such time as the tribunal may direct; or
(b) to require the Commissioners to conduct, in accordance with the directions of the tribunal, a review or a further review of the original decision as appropriate.
(3) Where, on an appeal under section 40 above, the appeal tribunal find that a liability to a penalty or to an amount of interest arises, the tribunal shall not give any direction for the modification of the amount payable in respect of that liability except—
(a) in exercise of a power conferred on the tribunal by section 46(1) below (penalties) or paragraph 10(3) or (6) of Schedule 5 to this Act, paragraph 6(6) or (9) of Schedule 8 to this Act or paragraph 5(5) or (8) of Schedule 10 to this Act (penalty interest); or
(b) for the purpose of making the amount payable conform to the amount of the liability imposed by this Part.
(4) Where, on an appeal under section 40 above, it is found that the whole or part of any amount paid or deposited in pursuance of section 41(2) above is not due, so much of that amount as is found not to be due shall be repaid with interest at the rate applicable under section 197 of the Finance Act 1996.
(5) Where, on an appeal under section 40 above, it is found that the whole or part of any amount due to the appellant by way of any repayment in respect of a tax credit has not been paid, so much of that amount as is found not to have been paid shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996.
(6) Where—
(a) an appeal under section 40 above has been entertained notwithstanding that an amount determined by the Commissioners to be payable as aggregates levy has not been paid or deposited, and
(b) it is found on the appeal that that amount is due,
it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996
(6A) Interest under subsection (6) shall be paid without any deduction of income tax.
(7) Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal) shall have effect as if—
(a) the references to section 83 of that Act included references to section 40 above, and
(b) the references to value added tax included references to aggregates levy.
(1) Where—
(a) an agreement to supply a quantity of aggregate to any person has been entered into at any time before the commencement date, and
(b) on or after that date aggregates levy is charged on that quantity of aggregate,
so much of the agreement as requires any payment to be made to the supplier at the time when or after the charge to levy on that quantity of aggregate arises shall be adjusted so as to secure that the cost of discharging the liability to pay the levy, to the extent that it would otherwise have been borne by the supplier, is borne by the person making the payment.
(2) Where—
(a) an agreement with regard to any sum payable in respect of the use of land (whether the sum is called rent or royalty or otherwise) provides that the amount of the sum is to be calculated by reference to—
(i) the turnover of a business, or
(ii) the price received for minerals extracted from the land,
(b) the agreement was entered into before commencement date, and
(c) the circumstances are such that (had the agreement been made on or after that date) it might reasonably be expected that it would have provided that aggregates levy charged in particular circumstances be ignored in calculating the turnover or price,
the agreement shall be taken to provide that aggregates levy charged in those circumstances shall be ignored in calculating the turnover or, as the case may be, price.
(1) The powers of the Commissioners under this Part to make regulations shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons.
(2) Where regulations made under this Part impose a relevant requirement on any person, they may provide that if the person fails to comply with the requirement he shall be liable, subject to subsection (3) below, to a penalty of £250.
(3) Where by reason of any conduct—
(a) a person is convicted of an offence (whether under this Act or otherwise), or
(b) a person is assessed to a penalty under paragraph 7 of Schedule 6 to this Act or a penalty for a deliberate inaccuracy under Schedule 24 to the Finance Act 2007 (penalties for errors),
that person shall not by reason of that conduct be liable also to a penalty under any regulations under this Part.
(4) In subsection (2) above “relevant requirement” means any requirement other than one the penalty for a contravention of which is specified in section 25(3) or 33(3) above or in paragraph 2 of Schedule 7 to this Act.
(5) Subject to subsection (6) below, a power under this Part to make any provision by order or regulations—
(a) may be exercised so as to apply the provision only in such cases as may be described in the order or regulations;
(b) may be exercised so as to make different provision for different cases or descriptions of case; and
(c) shall include power by the order or regulations to make such supplementary, incidental, consequential or transitional provision as the Treasury or, as the case may be, the Commissioners may think fit.
(6) Subsection (5) above does not apply to an order under section 16(6) or 24(10) above.
(1) Where a person is liable to a civil penalty imposed by or under this Part—
(a) the Commissioners or, on appeal, an appeal tribunal may reduce the penalty to such amount (including nil) as they think proper; but
(b) on an appeal relating to any penalty reduced by the Commissioners, an appeal tribunal may cancel the whole or any part of the Commissioners’ reduction.
(2) In determining whether a civil penalty should be, or should have been, reduced under subsection (1) above, no account shall be taken of any of the following matters, that is to say—
(a) the insufficiency of the funds available to any person for paying any aggregates levy due or for paying the amount of the penalty;
(b) the fact that there has, in the case in question or in that case taken with any other cases, been no or no significant loss of aggregates levy;
(c) the fact that the person liable to the penalty or a person acting on his behalf has acted in good faith.
(3) For the purposes of any provision made by or under this Part under which liability to a civil penalty does not arise in respect of conduct for which there is shown to be a reasonable excuse—
(a) an insufficiency of funds available for paying any amount is not a reasonable excuse; and
(b) where reliance has been placed on any other person to perform any task, neither the fact of that reliance nor any conduct of the person relied upon is a reasonable excuse.
(4) Schedule 10 to this Act (which makes provision about the assessment of civil penalties imposed and about interest on such penalties) shall have effect.
(5) If it appears to the Treasury that there has been a change in the value of money since the time when the amount of a civil penalty provided for by this Part was fixed, they may by order made by statutory instrument substitute, for the amount for the time being specified as the amount of that penalty, such other sum as appears to them to be justified by the change.
(6) In subsection (5) above the reference to the time when the amount of a civil penalty was fixed is a reference—
(a) in the case of a penalty which has not previously been modified under that subsection, to the time of the passing of this Act; and
(b) in any other case, to the time of the making of the order under that subsection that made the most recent modification of the amount of that penalty.
(7) An order under subsection (5) above—
(a) shall not be made unless a draft of the order has been laid before Parliament and approved by resolution of the House of Commons; and
(b) shall not apply to the penalty for any conduct before the coming into force of the order.
(8) In this section “civil penalty” means any penalty liability to which arises otherwise than in consequence of a person’s conviction for a criminal offence.
(1) Any notice, notification or requirement that is to be or may be served on, given to or imposed on any person for the purposes of any provision made by or under this Part may be served, given or imposed by sending it to that person or his tax representative by post in a letter addressed to that person or representative at the latest or usual residence or place of business of that person or representative.
(2) Any direction required or authorised by or under this Part to be given by the Commissioners may be given by sending it by post in a letter addressed to each person affected by it at his latest or usual residence or place of business.
(3) Any direction, notice or notification required or authorised by or under this Part to be given by the Commissioners may be withdrawn or varied by them by a direction, notice or notification given in the same manner as the one withdrawn or varied.
(1) In this Part—
“accounting period” means a period which, in pursuance of any regulations under section 25(1) above, is an accounting period for the purposes of aggregates levy;
“aggregate” shall be construed in accordance with sections 17(1) and 18 above;
“agreement” includes any arrangement or understanding (whether or not legally enforceable), and cognate expressions shall be construed accordingly;
“agricultural” means agricultural within the meaning of the Agriculture Act 1967 (c. 22) or the Agriculture Act (Northern Ireland) 1949 (c. 2 (N.I.));
“appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;
“the commencement date” has the meaning given by section 16(6) above;
“commercial exploitation” shall be construed in accordance with section 19 above;
“the Commissioners” means the Commissioners of Customs and Excise;
“conduct” includes acts and omissions;
“construction purposes” shall be construed in accordance with subsection (2) below;
“exempt process” shall be construed in accordance with section 18(2) above;
“forestry” includes the cultivation, maintenance and care of trees or woodland of any description;
“gravel” includes gravel comprising or containing pebbles or stones or both;
“HMRC” means Her Majesty’s Revenue and Customs;
“limestone” includes chalk and dolomite;
“member”, in relation to a group, shall be construed in accordance with section 35(6) above;
“mixed” includes blended, and cognate expressions shall be construed accordingly;
“non-resident taxpayer” means a person who—
is or is required to be registered for the purposes of aggregates levy, or would be so required but for an exemption by virtue of regulations under section 24(4) above; and
is not resident in the United Kingdom;
“operate” and “operator”, in relation to any site, shall be construed in accordance with section 21 above;
“originating site” shall be construed in accordance with section 20 above;
“prescribed” means prescribed by regulations made by the Commissioners under this Part;
“registered” means registered in the register maintained under section 24 above;
“relevant waters” means—
the territorial sea adjacent to the United Kingdom, other than Scottish waters, or
any area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964;
“representative member”, in relation to a group, shall be construed in accordance with section 35(6) above;
“rock” does not include any rock contained in a quantity of aggregate consisting wholly or mainly of gravel or sand;
“Scottish waters” means so much of the territorial sea adjacent to the United Kingdom as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act);
“structure” includes roads and paths, the way on which any railway track is or is to be laid and embankments;
“subordinate legislation” has the same meaning as in the Interpretation Act 1978 (c. 30);
“tax credit” means a tax credit for which provision is made by tax credit regulations;
“tax credit regulations” means regulations under section 30 , 30A or 30B above;
“tax representative”, in relation to any person, means the person who, in accordance with any regulations under section 33 above, is for the time being that person’s tax representative for the purposes of aggregates levy;
“taxable aggregate” shall be construed in accordance with section 17(2) to (4) above;
“United Kingdom waters” means—
the territorial sea adjacent to the United Kingdom , except so much of that territorial sea as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act); or
any area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964 (c. 29).
(2) References in this Part to the use of anything for construction purposes are references to either of the following, except in so far as it consists in the application to it of an exempt process, that is to say—
(a) using it as material or support in the construction or improvement of any structure;
(b) mixing it with anything as part of the process of producing mortar, concrete, tarmacadam, coated roadstone or any similar construction material.
(3) References in this Part to winning any aggregate are references to winning it—
(a) by quarrying, dredging, mining or collecting it from any land or area of the seabed; or
(b) by separating it in any other manner from any land or area of the seabed in which it is comprised.
(4) References in this Part, in relation to any accounting period, to aggregates levy due from any person for that period are references (subject to any regulations made by virtue of section 25(2)(a) above) to the aggregates levy for which that person is required, in accordance with regulations under section 25 above, to account by reference to that period.
(5) References in this Part to a repayment of aggregates levy or of an amount of aggregates levy are references to any repayment of an amount to any person by virtue of—
(a) any tax credit regulations;
(b) section 31 above;
(c) paragraph 11(3) of Schedule 5 to this Act; or
(d) paragraph 6(3) of Schedule 10 to this Act.
(6) For the purposes of this Part a person is resident in the United Kingdom at any time if, at that time—
(a) that person has an established place of business in the United Kingdom;
(b) that person has a usual place of residence in the United Kingdom; or
(c) that person is a firm or unincorporated body which (without being resident in the United Kingdom by virtue of paragraph (a) above) has amongst its partners or members at least one individual with a usual place of residence in the United Kingdom.
(1) In section 1(1) of the Provisional Collection of Taxes Act 1968 (c. 2) (taxes in relation to which resolutions may have temporary statutory effect), after “landfill tax,” there shall be inserted “ aggregates levy, ”.
(2) In section 197(2) of the Finance Act 1996 (c. 8) (enactments for which interest rates are set under section 197), after paragraph (g) there shall be inserted—
(h) the following provisions of the Finance Act 2001 (interest payable to or by the Commissioners in connection with aggregates levy), that is to say—
(i) sections 25(2)(f) and 30(3)(f);
(ii) paragraph 8(3)(a) of Schedule 5; and
(iii) paragraphs 2 and 6(1)(b) of Schedule 8.
.
(3) In section 827 of the Taxes Act 1988 (no deduction for penalties etc.), the following subsection shall be inserted after subsection (1D)—
(1E) Where a person is liable to make a payment by way of—
(a) any penalty under any provision of Part 2 of the Finance Act 2001 (aggregates levy),
(b) interest under any of paragraphs 5 to 9 of Schedule 5 to that Act (interest on aggregates levy due and on interest),
(c) interest under paragraph 6 of Schedule 8 to that Act (interest on recoverable overpayments etc.), or
(d) interest under paragraph 5 of Schedule 10 to that Act (interest on penalties),
the payment shall not be allowed as a deduction in computing any income, profits or losses for any tax purposes.
.
56 Corporation tax starting rate and fraction for financial year 2001
For the financial year 2001—
(a) the corporation tax starting rate shall be 10%, and
(b) the fraction mentioned in section 13AA(3) of the Taxes Act 1988 (marginal relief for small companies) shall be one fortieth.
59 Employees’ vehicles: withdrawal of capital allowances
(1) In Chapter 3 of Part 2 of the Capital Allowances Act 2001 (c. 2) (plant and machinery: qualifying expenditure), for section 36 (restriction on qualifying expenditure in case of employment or office) substitute—
Restriction on qualifying expenditure in case of employment or office
36 (1) Where the qualifying activity consists of an employment or office—
(a) expenditure on the provision of a mechanically propelled road vehicle, or a cycle, is not qualifying expenditure, and
(b) other expenditure is qualifying expenditure only if the plant or machinery is necessarily provided for use in the performance of the duties of the employment or office.
(2) In this section “cycle” has the meaning given by section 192(1) of the Road Traffic Act 1988.
.
(2) Section 80 of that Act (vehicles provided for purposes of employment or office) is repealed.
(3) The above amendments apply to expenditure incurred on or after 6th April 2002.
(4) Where immediately before 6th April 2002—
(a) expenditure incurred by an employee on the provision of a mechanically propelled road vehicle, or a cycle, was qualifying expenditure for the purposes of Part 2 of the Capital Allowances Act 2001 (c. 2) , and
(b) the employee is treated for the purposes of that Part as owning an asset as a result of that expenditure having been incurred,
the employee shall be treated for the purposes of that Part of that Act as if he had ceased to own the asset at that time.
(5) In subsection (4)—
“employee” includes an office-holder; and
“cycle” has the meaning given by section 192(1) of the Road Traffic Act 1988 (c. 52).
66 Fixtures provided in connection with energy management services
(1) Schedule 18 to this Act (fixtures provided in connection with provision of energy management services) has effect in relation to expenditure incurred on or after 1st April 2001.
(2) The Schedule has effect—
(a) for income tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 6th April 2001, and
(b) for corporation tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 1st April 2001.