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Finance Act 2014

Details of the Section

2.Subsection (1) provides that the Treasury may introduce an Order to restore any of the exemptions removed by the section in Finance Act 2014 dealing with the removal of certain aggregates levy exemptions.

3.Subsection (2) provides that any restoration of an exemption introduced under the Order may apply in relation to commercial exploitation of aggregates taking place on a date earlier than the Order is made.  It also provides that the Order may include transitional provisions as the Treasury deem fit.

4.Subsection (4) provides that any Order made under this section will be subject to the negative procedure of the House of Commons.

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