Construction materials regulatory compliance
- 1 step
UK Act of Parliament
2001
United Kingdom
Finance Act 2001
At a glance
Enforced by
What's here
12 compliance obligations, 2 practical guides · 1 journey · 1 statutory instrument
Penalty landscape
1 of 12 obligations carry an unlimited fine. 1 carries different penalties and 10 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 6
Plus 6 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
1 guidesSupporting — topic alignment
1 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — EXCISE DUTIES
Browse 15 other sections in this Part — procedural / definitional / commencement
Rates of duty on hydrocarbon oil
Rebate on unleaded petrol
Fuel-testing pilot projects
Rates of tobacco products duty
Dilution etc. of cider
General betting duty
Rates of gaming duty
Threshold for reduced general rate
Rates of duty for goods vehicles
Rates of duty for vehicles used for exceptional loads
Rates of duty for recovery vehicles
Mobile pumping vehicles
Exemption of agricultural etc. vehicles
Surrender of vehicle licences
Payments by Commissioners in case of error or delay
Part 2 — AGGREGATES LEVY
Responsibility for exploitation of aggregate
- Establish responsibility for Aggregates Levy payments Any Person
The register
- Register with HMRC for the aggregates levy Any Person
Security for levy
Unlimited fine- Fail to provide required security for aggregates levy Any Person
Repayments of overpaid levy
Other duties (1) — Crown / regulator
- HMRC must repay overpaid Aggregates Levy upon receiving a claim Statutory regulator
Effect of appointment of tax representatives
- Ensure non-resident taxpayers comply with tax obligations Any Person
Review by HMRC
Other duties (1) — Crown / regulator
- HMRC must review a tax decision upon request Statutory regulator
Review out of time
Other duties (1) — Crown / regulator
- HMRC must review a decision after the deadline if a reasonable excuse exists Statutory regulator
Nature of review etc
Other duties (1) — Crown / regulator
- HMRC must complete reviews and notify you of the outcome within 45 days Statutory regulator
Browse 37 other sections in this Part — procedural / definitional / commencement
Charge to aggregates levy
Meanings of “aggregate” and “taxable aggregate”
Exempt processes
Commercial exploitation
Originating sites
Operators of sites
Weight of aggregate
Returns and payment of levy
Recovery and interest
Evasion, misdeclaration and neglect
Information and evidence
Credit for aggregates levy
Transitional tax credit in Northern Ireland
Special tax credit in Northern Ireland
Special tax credit: applicable rate of interest
Special tax credit: certification by Department
Supplemental provisions about repayments etc
Appointment of tax representatives
Groups of companies etc
Partnerships and other unincorporated bodies
Insolvency etc
Death and incapacity
Transfer of a business as a going concern
Appeals
Offer of review
Right to require review
Extensions of time
Bringing of appeals
Appeals: further provisions
Determinations on appeal
Adjustments of contracts
Destination of receipts
Regulations and orders
Civil penalties
Service of notices etc
Interpretation of Part
Minor and consequential amendments
Part 3 — INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX
Browse 42 other sections in this Part — procedural / definitional / commencement
Charge and rates for 2001-02
Starting rate limit for 2001-02
Children’s tax credit: amount for 2001-02 and subsequent years
Children’s tax credit: baby rate
Charge and main rate for financial year 2002
Small companies’ rate and fraction for financial year 2001
Corporation tax starting rate and fraction for financial year 2001
Mileage allowances: exemptions and relief
Mileage allowances: nil liability notices
Employees’ vehicles: withdrawal of capital allowances
Exemption for works bus services: extension to minibuses
Employee share ownership plans
Enterprise management incentives
Enterprise investment scheme
Venture capital
Energy-saving plant and machinery
Fixtures provided in connection with energy management services
Conversion of parts of business premises into flats
Decommissioning of offshore oil infrastructure
Minor amendments
Relief for expenditure on remediation of contaminated land
Creative artists: relief for fluctuating profits
Expenditure on film production etc
Deductions for business gifts: yearly limit
Payments to employers out of pension funds
Limited liability partnerships: general
Limited liability partnerships: investment LLPs and property investment LLPs
Notional transfers within a group
Taper relief: assets qualifying as business assets
De-grouping charge: transitional relief
Attribution of gains of non-resident companies
Double taxation relief
Controlled foreign companies: acceptable distribution policy
Life policies, life annuity contracts and capital redemption policies
Exclusion of deductions for deemed manufactured payments
Deduction of tax: payments between companies etc
Profits for purposes of small companies’ relief
Tax deductions and credits: end of provisional repayment regime
Amendments to the machinery of self-assessment
Recovery proceedings: minor amendments
Repayment supplements: claim for relief involving two or more years
Power to revise excessive penalties
Part 4 — OTHER TAXES
Stamp duty: exemption for land in disadvantaged areas
Other duties (1) — Crown / regulator
- HMRC must exempt land in disadvantaged areas from stamp duty Statutory regulator
VAT representatives
Amended 1 timeClimate change levy
Amended 1 timeBrowse 14 other sections in this Part — procedural / definitional / commencement
Restriction of exemption in the case of residential property etc
Meaning of “residential property”
SDRT: unit trust schemes and individual pension accounts
SDRT: open-ended investment companies and individual pension accounts
Exemptions in relation to ... share incentive plans
VAT : children’s car seats
VAT: residential conversions and renovations
VAT: museums and galleries
VAT: re-enactment of reduced-rate provisions
PRT : unrelievable field losses
PRT: allowable decommissioning expenditure
PRT: expenditure in certain gas-producing fields
Landfill tax: rate
Transfers within group etc
Part 5 — MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS
Browse 4 other sections in this Part — procedural / definitional / commencement
Schedules
AGGREGATES LEVY: RECOVERY AND INTEREST
Other duties (1) — Crown / regulator
- HMRC may assess and recover unpaid Aggregates Levy plus interest Statutory regulator
AGGREGATES LEVY: EVASION, MISDECLARATION AND NEGLECT
14 years imprisonment- Fraudulent evasion of aggregates levy Any Person
LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES
- Insurers must provide certificates for life policy 'chargeable events' Any Person
Browse 29 other Schedules — structural / supplementary
GENERAL BETTING DUTY
RATES OF VEHICLE EXCISE DUTY ON GOODS VEHICLES
AGGREGATES LEVY: REPAYMENTS AND CREDITS
AGGREGATES LEVY: GROUP TREATMENT
MILEAGE ALLOWANCES
CAPITAL ALLOWANCES: ENERGY-SAVING PLANT AND MACHINERY
CAPITAL ALLOWANCES: FIXTURES PROVIDED IN CONNECTION WITH ENERGY MANAGEMENT SERVICES
CAPITAL ALLOWANCES: OFFSHORE OIL INFRASTRUCTURE
LAND REMEDIATION: CONSEQUENTIAL AMENDMENTS
LIMITED LIABILITY PARTNERSHIPS: INVESTMENT LLPS AND PROPERTY INVESTMETN LLPS
AMENDMENTS TO MACHINERY OF SELF-ASSESSMENT
REPEALS
EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY
AGGREGATES LEVY: REGISTRATION
AGGREGATES LEVY: INFORMATION AND EVIDENCE ETC
AGGREGATES LEVY: ASSESSMENT OF CIVIL PENALTIES AND INTEREST ON THEM
CHILDREN’S TAX CREDIT: BABY RATE: SUPPLEMENTARY
EMPLOYEE SHARE OWNERSHIP PLANS: AMENDMENTS
ENTERPRISE MANAGEMENT INCENTIVES: AMENDMENTS
ENTERPRISE INVESTMENT SCHEME: AMENDMENTS
VENTURE CAPITAL
CAPITAL ALLOWANCES: CONVERSION OF PARTS OF BUSINESS PREMISES INTO FLATS
CAPITAL ALLOWANCES: MINOR AMENDMENTS
REMEDIATION OF CONTAMINATED LAND
CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS
CAPITAL GAINS TAX: TAPER RELIEF: BUSINESS ASSETS
DOUBLE TAXATION RELIEF
VALUE ADDED TAX: RE-ENACTMENT OF REDUCED RATE PROVISIONS
PETROLEUM REVENUE TAX: UNRELIEVABLE FIELD LOSSES
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Register for Aggregates Levy (opens in a new tab) Detailed Guidance
- HMRC guidance on Aggregates Levy (opens in a new tab) Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
1 statutory instrument
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Secondary legislation (1)
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.