330 Aggregates levy: exemptions and exploitation

330  Aggregates levy: exemptions and exploitation

(1)     Part 2 of FA 2001 (aggregates levy) is amended as follows.

(2)     In section 17 (meanings of “aggregate” and “taxable aggregate”)—

(a)     in subsection (3)—

(i)     omit paragraphs (b), (d) and (da);

(ii)     omit the “or” at the end of paragraph (e);

(iii)     after paragraph (f) insert “; or

(g)     it consists wholly of aggregate won by being removed from the ground on the site of any or any proposed structure, or the site of any or any proposed infrastructure relating to transportation or utilities, in the course of excavations lawfully carried out—

(i)     in connection

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