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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).