FINANCE BILL 2001
CLAUSE 49: MINOR AND CONSEQUENTIAL AMENDMENTS
SUMMARY
1. This clause makes a number of minor and consequential amendments to other enactments consequential on the aggregates levy provisions.
DETAILS OF THE CLAUSE
2. Sub-paragraph (1) amends section 1(1) of the Provisional Collection of Taxes Act 1968 by inserting a reference to aggregates levy.
3. Sub-paragraph (2) amends section 197(2) of the Finance Act 1996 (which covers the setting of interest rates) by adding a new paragraph (h) about aggregates levy.
4. Sub-paragraph (3) inserts a new subsection (1E) referring to aggregates levy in section 827 of the Taxes Act 1988 (no deduction for penalties etc).