Related HMRC Manuals


Heading to s. 40 substituted by SI 2009/56, art. 3 and Sch. 1, para. 303(2) with effect from 1 April 2009.

40(1)  Subject to section 41, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to any of the following matters–,

(a)whether or not a person is charged in any case with an amount of aggregates levy;

(b)the amount of aggregates levy charged in any case and the time when the charge is to be taken as having arisen;

(c)the registration of any person or premises for the purposes of aggregates levy or the cancellation of any registration;

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