Part 5

Other taxes

Aggregates levy

Aggregates levy: crushing and cutting rock
131
1
In section 17(3) of the Finance Act 2001 (exempt aggregate), omit paragraph (a)
(exemption for rock that has not been subjected to an industrial crushing process).
2
In section 18(2)(a) of that Act (exemption for production of dimension stone), for “dimension stone” substitute “ stone with one or more flat surfaces ”.
3
The following amendments to that Act are consequential on that made by subsection (1)—
a
in section 20(1)
(originating sites), omit—
i
the words “and is not rock” in paragraphs (a) and (b), and
ii
paragraph (c);
b
in section 21 (operators of sites), omit subsection (2)(b);
c
in section 24 (the register), omit subsections (6)(b) and (8)(a).
4
This section shall be deemed to have come into force on 1st April 2002.