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PART III |
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INTERPRETATION OF SCHEDULE |
| | 10. - (1) References in this Schedule to obtaining a tax credit are references to bringing an amount into account as a tax credit for the purposes of aggregates levy on the basis that that amount is an amount which may be so brought into account in accordance with tax credit regulations.
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(2) References in this Schedule to obtaining a repayment of aggregates levy are references to obtaining either-
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(a) the payment or repayment of any amount, or |
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(b) the acknowledgement of a right to receive any amount, |
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on the basis that that amount is the amount of a repayment of aggregates levy to which there is an entitlement.
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