PART 5

Excise duties and other taxes

Aggregates levy

Aggregates levy: restoration of exemptions
48
1
The provisions of Part 2 of FA 2001 (aggregates levy) that were amended or repealed by section 94 of FA 2014 (removal of certain exemptions with effect from 1 April 2014) have effect, and are to be treated as having had effect at all times on or after 1 April 2014, as if the amendments and repeals made by that section had not been made.
2
Accordingly, sections 94 and 95 of FA 2014 are repealed.
3
Part 2 of FA 2001, as amended by subsection (1), is further amended in accordance with subsections (4) and (5).
4
In section 17 (meaning of “aggregate” and “taxable aggregate”), in each of subsections (3)(f) and (4)(a)—
a
after “lignite,” insert “or”, and
b
omit “or shale”.
5
In section 18(2) (meaning of “exempt process”), after paragraph (c) insert—
ca
in the case of aggregate consisting of shale, any process consisting of a use of the shale that—
i
is not a use of it as material or support in the construction or improvement of any structure, and
ii
is not mixing it with anything as part of the process of producing mortar, concrete, tarmacadam, coated roadstone or any similar construction material.
6
The repeal of section 94 of FA 2014 is to be treated as having come into force on 1 August 2015, and the amendments made by subsections (3) to (5) are to be treated as having come into force on 1 April 2014.