The Aggregates Levy (Northern Ireland Tax Credit) Regulations 2004
These Regulations make provision in respect of certain tax credits which are to apply in Northern Ireland during the period 1st April 2004 to 31st March 2011 as provided for by section 30A of the Finance Act 2001 (c. 9) (inserted by section 291 of the Finance Act 2004 (c. 12)).