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Part 1 U.K.Charges, rates, allowances etc

Environmental taxesU.K.

24Rate of aggregates levyU.K.

(1)Section 16 of FA 2010 (increase in rate of aggregates levy from 1 April 2011) is repealed.

(2)Accordingly, the amendment made by section 20 of FA 2008 (increase in rate of aggregates levy from 1 April 2009) continues to have effect in relation to aggregate subjected to commercial exploitation on or after 1 April 2011.

(3)This section is treated as having come into force on 31 March 2011.