SCHEDULES

SCHEDULE 1DISAPPLICATION OF UK AGGREGATES LEVY: FURTHER AMENDMENTS

2(1)Section 17 (meanings of “aggregate” and “taxable aggregate”) 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 Ireland”.

(3)In subsection (7) (interpretation), in the definition of “highway”, omit “the Roads (Scotland) Act 1984 or”.