Prospective
5Taxable aggregateS
This section has no associated Explanatory Notes
(1)Tax is to be charged only on taxable aggregate.
(2)In this Part a quantity of aggregate is taxable aggregate on any occasion that it is subjected to commercial exploitation, except to the extent that it is exempt aggregate under section 6.
Commencement Information
I1S. 5 not in force at Royal Assent, see s. 64(2)