SCHEDULE 1 Disapplication of UK Aggregates Levy: Further Amendments
Scotland Act 2016 (2016 c 11) | Legislation

SCHEDULE 1 Disapplication of UK Aggregates Levy: Further Amendments

Section 18

1

Part 2 of The Finance Act 2001 (aggregates levy) is amended as follows.

2

(1)     Section 17 (meanings of “aggregate†and “taxable aggregateâ€) is amended as follows.

(2)     In subsection (5) (aggregate that has already been subjected to a charge) for “the United Kingdom†substitute “England, Wales or Northern Irelandâ€.

(3)     In subsection (7) (interpretation), in the definition of “highwayâ€, omit “the Roads (Scotland) Act 1984 orâ€.

3

(1)     Section 19 (commercial exploitation) is amended as follows.

(2)     In subsection (5) (interpretation of references to the exploitation of aggregate in the United Kingdom) for “the United Kingdomâ€, in both places, substitute “England, Wales or Northern Irelandâ€.

(3)     In subsection (7)(a) (mixing

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