Section 27

Official Publications

Notice AGL 1: Aggregates Levy (August 2004).

Notice AGL 2: Industrial and Agricultural Processes Relief (March 2003).


RECOVERY OF LEVY AS DEBT DUE

1  Aggregates levy shall be recoverable as a debt due to the Crown.

ASSESSMENTS OF AMOUNTS OF LEVY DUE

Related HMRC Manuals

2(1)  Where it appears to the Commissioners–

(a)that any period is an accounting period by reference to which a person is liable to account for aggregates levy,

(b)that any aggregates levy for which that person is liable to account by reference to that period has become due, and

(c)that there has been a default by that person that falls within sub-paragraph (2) below,

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