133 Aggregates levy: amendments to provisions about civil penalties
Finance Act 2002 (2002 c 23) | Legislation

133  Aggregates levy: amendments to provisions about civil penalties

(1)     Part 2 of Schedule 6 to the Finance Act 2001 (c 9) (aggregates levy: civil penalties) is amended as follows.

(2)     . . .

(3)     . . .

(4)     . . .

(5)     After paragraph 9 insert—

“Incorrect records etc evidencing claim for tax credit

9A

(1)     This paragraph applies where—

(a)     a claim is made for a tax credit in such a case as is mentioned in—

(i)     section 30(1)(c)

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