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HMRC internal manual

Aggregates Levy Guidance

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HM Revenue & Customs
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Scientific referrals: Records of referrals

The Unit of Expertise will maintain a record of all referrals, including the outcome of the referral. Excise, Customs, Stamps and Money Environmental Taxes team will monitor the use of the budget. Please note this budget may also be used for scientific referrals to resolve landfill tax disputes, although these are expected to be rare.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)