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HMRC internal manual

Securities Guidance

HM Revenue & Customs
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Introduction and the law: the law on security: Aggregates Levy: power to direct a person to make monthly returns

Under section 25(1)(b) of the Finance Act 2001, and regulation 5(4) of the Aggregates Levy (General) Regulations 2002, the Commissioners may allow or direct a person to make monthly returns.