SCHEDULE 38 Aggregates Levy Amendments
Finance Act 2002 (2002 c 23) | Legislation

SCHEDULE 38 Aggregates Levy Amendments

Section 132

Introduction

1

This Schedule makes amendments to provisions of Part 2 of the Finance Act 2001 (c 9) (aggregates levy).

The charge

2

In section 16(1) (charge to aggregates levy), for “A levy†substitute “A taxâ€.

Meaning of “aggregate†etc

3

(1)     Section 17 (meaning of “aggregate†etc) is amended as follows.

(2)     In subsection (2) (meaning of “taxable†aggregate), for paragraph (d) substitute—

“(d)     it is aggregate that on the commencement date is on a site other than—

(i)     its originating site, or

(ii)     a site that is required to be registered under the name of a person who is the operator, or one of the operators, of that originating site.â€.

(3)     In subsection (3)(d) (exemption for aggregate won in the course of road works), in sub-paragraph (ii) for “otherwise than wholly or mainly†substitute “notâ€.

(4)     In subsection

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