Construction materials regulatory compliance
- 1 step
UK Act of Parliament
2001
United Kingdom
Finance Act 2001
At a glance
Enforced by
What's here
20 compliance obligations, 2 practical guides · 1 journey · 1 statutory instrument
Penalty landscape
5 of 20 obligations carry an unlimited fine. 2 carry different penalties and 13 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 13
Plus 7 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 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 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
Browse 15 other sections in this Part — procedural / definitional / commencement
Stamp duty: exemption for land in disadvantaged areas
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
Duty paid in error
Other duties (1) — Crown / regulator
- HMRC may repay excise duty overpaid due to their error Crown / Minister / Government department
Evasion
Unlimited fine- Fraudulently evade aggregates levy Any Person
Misstatements
Unlimited fine- Make false statements or documents for aggregates levy Any Person
Conduct involving evasions or misstatements
14 years imprisonment- Engage in conduct involving evasion or misstatements Any Person
Preparations for evasion
Unlimited fine- Prepare to evade aggregates levy Any Person
Schedule 7 para.9
Other duties (1) — Crown / regulator
- HMRC must provide a record of removed items and allow access upon request Statutory regulator
Schedule 9 para.6
- Notify HMRC when a VAT group member ceases to be eligible or representative member loses UK establishment Any Person
Schedule 10 para.3
Unlimited fine- Fail to provide information or produce documents to HMRC Any Person
LIFE POLICIES, LIFE ANNUITIES AND CAPITAL REDEMPTION POLICIES
- Insurers must provide certificates for life policy 'chargeable events' Any Person
Information: duty of insurers
- Notify policy holders and HMRC of chargeable events on insurance policies Any Person
Browse 402 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
For section 9(3)(a) of that Act (protection of revenue) substitute—...
Paragraph 2(4)(b) and (c) of Schedule 1 to that Act...
Part 8 of Schedule 1 to the Vehicle Excise and...
For the Table in paragraph 11B (tractive units satisfying reduced...
In paragraph 11C(2)(a) (certain tractive units not satisfying reduced pollution...
For the Table in paragraph 9(1) (rigid goods vehicles not...
In paragraph 9(3) (rigid goods vehicles not satisfying reduced pollution...
In paragraph 9A(3) (rigid goods vehicles satisfying reduced pollution requirements...
For the Table in paragraph 9B (rigid goods vehicles satisfying...
In paragraph 10(3) (trailer supplement for trailers exceeding 12,000 kilograms...
For the Table in paragraph 11(1) (tractive units not satisfying...
In paragraph 11(3) (tractive units not satisfying reduced pollution requirements...
In paragraph 11A(3) (tractive units satisfying reduced pollution requirements and...
EXCISE DUTY: PAYMENTS BY COMMISSIONERS IN CASE OF ERROR OR DELAY
(1) This paragraph applies if— (a) a person makes a...
(1) In deciding the applicable period for the purposes of...
Schedule 3 para.12
Schedule 3 para.13
(1) This paragraph applies if— (a) a person (the appellant)...
Schedule 3 para.15
In section 16(9) of the Finance Act 1994 (c. 9)...
(1) Schedule 5 to the Finance Act 1994 (decisions subject...
(1) Section 197(2) of the Finance Act 1996 (c. 8)...
(1) Schedule 5 to the Finance Act 1997 (c. 16)...
Schedule 3 para.2
In Schedule 6 to the Finance Act 1994 (c. 9),...
Schedule 3 para.21
(1) A power to make an order or regulations under...
References in this Schedule to the Commissioners are to the...
Schedule 3 para.3
Schedule 3 para.4
(1) This paragraph applies if— (a) a person is entitled...
(1) In deciding the applicable period for the purposes of...
Commissioners’ error
(1) This paragraph applies if— (a) a person pays to...
(1) This paragraph applies if— (a) a person pays to...
AGGREGATES LEVY: REGISTRATION
Notification of registrability etc.
Schedule 4 para.2
Schedule 4 para.3
Schedule 4 para.4
Schedule 4 para.5
Schedule 4 para.6
Schedule 4 para.7
Interpretation of Schedule
Schedule 5 para.1
Schedule 5 para.10
Schedule 5 para.11
Schedule 5 para.12
Schedule 5 para.13
Schedule 5 para.14
Walking possession agreements
Schedule 5 para.16
Schedule 5 para.17
Schedule 5 para.18
Interpretation of Schedule etc.
Schedule 5 para.2
Schedule 5 para.3
Time limits for assessments
Schedule 5 para.5
Schedule 5 para.6
Schedule 5 para.7
Schedule 5 para.8
Schedule 5 para.9
(1) References in this Schedule to obtaining a tax credit...
Schedule 6 para.5
Schedule 6 para.6
Schedule 6 para.7
Schedule 6 para.8
Schedule 6 para.9
Incorrect records etc evidencing claim for tax credit
AGGREGATES LEVY: INFORMATION AND EVIDENCE ETC
Provision of information
Schedule 7 para.10
Power to take samples
Schedule 7 para.12
Schedule 7 para.13
Schedule 7 para.14
Interpretation of Schedule
Records
Evidence of records that are required to be preserved
Production of documents
Powers in relation to documents produced
Entry and inspection
Schedule 7 para.7
Schedule 7 para.8
Schedule 8 para.1
Schedule 8 para.10
Restriction on powers to provide for set-off
Supplemental provisions of Schedule
Interest payable by the Commissioners
Schedule 8 para.3
Schedule 8 para.4
Schedule 8 para.5
Schedule 8 para.6
Schedule 8 para.7
Schedule 8 para.8
Schedule 8 para.9
Schedule 9 para.1
Schedule 9 para.2
Schedule 9 para.3
Schedule 9 para.4
Schedule 9 para.5
Schedule 9 para.7
Interpretation of Schedule
AGGREGATES LEVY: ASSESSMENT OF CIVIL PENALTIES AND INTEREST ON THEM
Preliminary
Schedule 10 para.2
Time limits on penalty assessments
Schedule 10 para.5
Schedule 10 para.6
Schedule 10 para.7
Schedule 10 para.8
CHILDREN’S TAX CREDIT: BABY RATE: SUPPLEMENTARY
Schedule 11 para.1
Schedule 11 para.2
Schedule 11 para.3
Schedule 11 para.4
Schedule 11 para.5
Schedule 11 para.6
Schedule 12 para.1
In section 332 of that Act (expenditure of ministers of...
In section 578A(1) of that Act (deductions for expenditure on...
For section 589(6) (cap on travelling expenses exempt under section...
For section 589B(4) (cap on travelling expenses exempt under section...
In section 646(2)(b) (meaning of “net relevant earnings”), after “section”...
In paragraph 1A of Schedule 12 (foreign earnings), after “195(7),”...
Schedule 12 para.16
In section 163(4)(b) of that Act (expenses connected with living...
In section 167(2)(b) of that Act (employment to which Chapter...
(1) Section 168 of that Act (Chapter 2 of Part...
In section 192(5) of that Act (relief for foreign emoluments),...
In section 198 of that Act (general relief for necessary...
In section 200A(1)(b) (incidental overnight expenses), for “195, 198 or...
For section 200C(2) (cap on travelling and subsistence expenditure exempt...
For section 200F(2) (cap on travelling and subsistence expenditure exempt...
EMPLOYEE SHARE OWNERSHIP PLANS: AMENDMENTS
Schedule 13 para.1
Schedule 13 para.2
Schedule 13 para.3
Schedule 13 para.4
Schedule 13 para.5
Schedule 13 para.6
Schedule 13 para.7
Schedule 13 para.8
ENTERPRISE MANAGEMENT INCENTIVES: AMENDMENTS
Schedule 14 para.1
(1) Paragraph 49 (disqualifying events: alterations of share capital) is...
Schedule 14 para.11
Schedule 14 para.12
Schedule 14 para.13
Schedule 14 para.2
In paragraph 4 (notice of enquiry), in sub-paragraph (4) for...
Schedule 14 para.4
Schedule 14 para.5
Schedule 14 para.6
Schedule 14 para.7
Schedule 14 para.8
Schedule 14 para.9
ENTERPRISE INVESTMENT SCHEME: AMENDMENTS
Schedule 15 para.1
Schedule 15 para.10
Schedule 15 para.12
Schedule 15 para.14
Schedule 15 para.15
Schedule 15 para.19
Schedule 15 para.2
Schedule 15 para.22
Schedule 15 para.23
Schedule 15 para.24
Schedule 15 para.25
Requirement as to the money raised
(1) In paragraph 1A (failure of conditions of application), in...
In paragraph 16 (information), after sub-paragraph (4) insert—
Schedule 15 para.29
Schedule 15 para.30
After paragraph 13 insert— Provision supplemental to paragraph 13 (1) For the purposes of paragraph 13 above, the value...
Schedule 15 para.32
Schedule 15 para.33
In paragraph 14A (certain receipts to be disregarded for purposes...
Schedule 15 para.35
Schedule 15 para.36
Schedule 15 para.37
Schedule 15 para.38
Schedule 15 para.39
Schedule 15 para.40
Schedule 15 para.6
Schedule 15 para.9
VENTURE CAPITAL
Schedule 16 para.1
Schedule 16 para.3
Schedule 16 para.4
Schedule 16 para.5
Schedule 16 para.6
(1) In paragraph 55 (provision supplementary to paragraph 54), after...
Schedule 16 para.8
Schedule 16 para.9
In section 39 of the Capital Allowances Act 2001 (c....
After section 45 of that Act insert— Expenditure on energy-saving...
In section 46(1) of that Act (cases in which expenditure...
In section 52(3) of that Act (amount of first-year allowances),...
In the second column of the Table in section 98...
(1) For the purposes of section 45A(2) of the Capital...
In section 172(3) of the Capital Allowances Act 2001 (c....
(1) Section 196 of that Act (disposal values in relation...
In section 203(2)(b) of that Act (reasons for amendment of...
After section 175 of that Act insert— Meaning of “energy...
In section 176(4) of that Act (treatment of fixture where...
After section 180 of that Act insert— Energy services providers...
In section 181(4) of that Act (purchaser of land giving...
After section 182 of that Act insert— Purchaser of land...
(1) Section 188 of that Act (cessation of ownership when...
After section 192 of that Act insert— Cessation of ownership...
After section 195 of that Act insert— Acquisition of ownership...
CAPITAL ALLOWANCES: CONVERSION OF PARTS OF BUSINESS PREMISES INTO FLATS
In section 1(2) of the Capital Allowances Act 2001 (c....
In section 2(3) of that Act (provisions about giving effect...
In section 537(1) of that Act (general conditions for making...
In section 542(1) of that Act (effect of transfers of...
In section 567(1) of that Act (Parts of Act for...
In section 570(1) of that Act (elections under section 569:...
In section 573(1) of that Act (transfers treated as sales),...
(1) Part 2 of Schedule 1 to that Act (list...
Meaning of "decommissioning expenditure" in section 62AA
Schedule 20 para.2
Schedule 20 para.3
Schedule 20 para.4
Meaning of "offshore infrastructure"
Schedule 20 para.6
Schedule 20 para.7
Schedule 20 para.8
Schedule 20 para.9
CAPITAL ALLOWANCES: MINOR AMENDMENTS
Schedule 21 para.1
Schedule 21 para.2
Schedule 21 para.3
Schedule 21 para.4
Schedule 21 para.5
Schedule 21 para.6
REMEDIATION OF CONTAMINATED LAND
Schedule 22 para.1
Schedule 22 para.10
Schedule 22 para.11
Schedule 22 para.12
Schedule 22 para.13
Schedule 22 para.14
Schedule 22 para.15
Schedule 22 para.16
Schedule 22 para.17
Schedule 22 para.18
Schedule 22 para.19
Schedule 22 para.2
Schedule 22 para.20
Schedule 22 para.21
Schedule 22 para.22
Schedule 22 para.23
Schedule 22 para.24
Schedule 22 para.25
Schedule 22 para.26
Schedule 22 para.27
Schedule 22 para.28
Schedule 22 para.29
Schedule 22 para.3
Schedule 22 para.30
Schedule 22 para.31
Schedule 22 para.32
Schedule 22 para.4
Schedule 22 para.5
Schedule 22 para.6
Schedule 22 para.7
Schedule 22 para.8
Schedule 22 para.9
Schedule 23 para.1
Schedule 23 para.2
Schedule 23 para.3
Schedule 23 para.4
Schedule 23 para.5
Schedule 23 para.6
CREATIVE ARTISTS: RELIEF FOR FLUCTUATING PROFITS
(1) In section 46C(3) of the Taxes Management Act 1970...
(1) In Schedule 1B to that Act (claims for relief...
Meaning of “investment LLP” and “property investment LLP”
Treatment of income from property investment LLPs
Schedule 25 para.3
Schedule 25 para.4
Schedule 25 para.5
Schedule 25 para.6
Schedule 25 para.7
Schedule 25 para.8
Schedule 25 para.9
CAPITAL GAINS TAX: TAPER RELIEF: BUSINESS ASSETS
Schedule 26 para.1
Schedule 26 para.2
Schedule 26 para.3
Schedule 26 para.4
Schedule 26 para.5
Schedule 26 para.6
Schedule 26 para.7
DOUBLE TAXATION RELIEF
Computation of income subject to foreign tax
Restriction of relief for underlying tax
Schedule 27 para.3
Dividends that give rise to eligible unrelieved foreign tax
The amounts that are eligible unrelieved foreign tax
Underlying tax excluded from claim not to be allowed under section 811
Relief for non-resident persons with branches or agencies in the UK
Schedule 28 para.1
Schedule 28 para.10
Schedule 28 para.11
Schedule 28 para.12
Schedule 28 para.13
Schedule 28 para.14
Schedule 28 para.15
Schedule 28 para.16
Schedule 28 para.17
Schedule 28 para.19
Schedule 28 para.2
Schedule 28 para.20
Schedule 28 para.3
Schedule 28 para.4
Schedule 28 para.5
Schedule 28 para.6
Schedule 28 para.7
Schedule 28 para.8
Schedule 28 para.9
Schedule 29 para.1
Schedule 29 para.10
Appeals: right of appeal
(1) Schedule 1A to the Taxes Management Act 1970 (c....
(1) Part 11 of Schedule 18 to the Finance Act...
Schedule 29 para.14
After Schedule 3 to the Taxes Management Act 1970 insert—...
(1) Paragraphs 14 and 15 above apply where the relevant...
Schedule 29 para.17
Schedule 29 para.18
In section 12AB(1) of the Taxes Management Act 1970 (partnership...
Amendment of personal or trustee return by taxpayer
(1) Section 12B of the Taxes Management Act 1970 (preservation...
(1) Section 19A of the Taxes Management Act 1970 (c....
In section 29(7)(a)(ii) of the Taxes Management Act 1970 (assessment...
(1) Section 30 of the Taxes Management Act 1970 (recovery...
(1) Section 30B of the Taxes Management Act 1970 (amendment...
(1) Section 33A of the Taxes Management Act 1970 (c....
In section 42(6)(a) of the Taxes Management Act 1970 (procedure...
(1) Section 46B(2) of the Taxes Management Act 1970 (questions...
(1) Section 46C of the Taxes Management Act 1970 (jurisdiction...
(1) Section 46D(2) of the Taxes Management Act 1970 (c....
Amendment of partnership return by taxpayer
(1) Section 50 of the Taxes Management Act 1970 (procedure...
(1) Section 55 of the Taxes Management Act 1970 (recovery...
In section 95A(1)(a) of the Taxes Management Act 1970 (c....
(1) Section 118(1) of the Taxes Management Act 1970 (interpretation)...
(1) Schedule 1A to the Taxes Management Act 1970 (claims...
Consequential amendments of other enactments
(1) Schedule 19 to the Finance Act 1993 (c. 34)...
(1) In Schedule 22 to the Finance Act 1995 (c....
(1) . . . . . . . . ....
In section 12(5) of the Social Security Contributions (Transfer of...
Notice of enquiry
In Article 11(5) of the Social Security Contributions (Transfer of...
Notice of enquiry
Referral of questions during enquiry
Schedule 29 para.7
Completion of enquiry into personal or trustee return
Completion of enquiry into partnership return
Schedule 30 para.1
VALUE ADDED TAX: RE-ENACTMENT OF REDUCED RATE PROVISIONS
The Schedule inserted after Schedule 7 to the Value Added...
Value Added Tax Act 1994 (c.23)
In section 62(1)(a)(i) of the Value Added Tax Act 1994...
(1) Section 88 of the Value Added Tax Act 1994...
In section 96(9) of the Value Added Tax Act 1994...
(1) Section 97(4) of the Value Added Tax Act 1994...
Finance Act 2000 (c.17)
PETROLEUM REVENUE TAX: UNRELIEVABLE FIELD LOSSES
Schedule 32 para.1
Schedule 32 para.10
Schedule 32 para.11
Schedule 32 para.2
Schedule 32 para.3
Schedule 32 para.4
Schedule 32 para.5
Schedule 32 para.6
Schedule 32 para.7
Schedule 32 para.8
Schedule 32 para.9
The repeals in section 576 of the Taxes Act 1988...
The repeal in Schedule 15B to the Taxes Act 1988...
The repeal in paragraph 21 of Schedule 15 to the...
The remaining repeals have effect in accordance with paragraph 40(2)...
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Silicosis and silica dust (HSE) (opens in a new tab) from HSE Detailed Guidance
- HSE COSHH in construction (opens in a new tab) from HSE Detailed Guidance
- OPSS construction products guidance (opens in a new tab) from MHCLG Detailed Guidance
- Register for Aggregates Levy (opens in a new tab) from HMRC Detailed Guidance
- HMRC guidance on Aggregates Levy (opens in a new tab) from HMRC Detailed Guidance
- EH40 Workplace exposure limits (HSE) (opens in a new tab) from HSE 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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Regulators
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