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Commentary

V22.118 The appeals process

Part V22 Aggregates levy

Any party affected by one of the following types of decision by HMRC is entitled to a review of that decision1.

  1. Ìý

    •ÌýÌýÌýÌý Whether or not a person should be charged with aggregates levy.

  2. Ìý

    •ÌýÌýÌýÌý The amount of levy charged and the time when the charge is to be taken to have arisen.

  3. Ìý

    •ÌýÌýÌýÌý The registration or de-registration

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