The Aggregates Levy (General) (Amendment) Regulations 2010
These Regulations make amendments to the Aggregates Levy (General) Regulations 2002 (“the principal Regulations”) consequential upon changes to the time limits in section 32 of the Finance Act 2001. The time limits in section 32 are increased from three years to 4 years by paragraph 28 of Schedule 51 to the Finance Act 2009 (2009 c. 10).