Sch. 1 in force at 23.5.2016 for specified purposes, see s. 18

http://www.legislation.gov.uk/ukpga/2016/11/schedule/1/2016-05-23Scotland Act 2016An Act to amend the Scotland Act 1998 and make provision about the functions of the Scottish Ministers; and for connected purposes.texttext/xmlenStatute Law Database2024-05-232016-05-23SCHEDULESSCHEDULE 1

Section 18

DISAPPLICATION OF UK AGGREGATES LEVY: FURTHER AMENDMENTS1

Part 2 of The Finance Act 2001 (aggregates levy) is amended as follows.

21

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”.

31

Section 19 (commercial exploitation) is amended as follows.

2

In subsection (5) (interpretation of references to the exploitation of aggregate in the United Kingdom) for “the United Kingdom”, in both places, substitute “ England, Wales or Northern Ireland ”.

3

In subsection (7)(a) (mixing of aggregate in permitted circumstances) for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.

4

In section 20(1)(a) (originating sites) for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.

51

Section 24 (levy register) is amended as follows.

2

In subsection (3) (taxable activity for the purposes of the register) for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.

3

In subsection (6)(e) (registration of premises for landing of aggregate won from seabed) for “the United Kingdom”, in both places, substitute “ England, Wales or Northern Ireland ”.

6

In section 26(3) (offence of failing to provide security for levy) for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.

71

Section 30 (credit for aggregates levy) is amended as follows.

2

In subsection (1) (cases where provision for credit may be made)—

a

in paragraph (a) (export of aggregate) after “United Kingdom” insert “ , from a place in England, Wales or Northern Ireland, ”, and

b

after paragraph (a) insert—

aa

any of that aggregate is moved to Scotland, or to the sea adjacent to Scotland, in the form of aggregate;

.

3

After subsection (5) insert—

6

In subsection (1)(aa) the reference to the sea adjacent to Scotland is to so much of the territorial sea adjacent to the United Kingdom as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act).

8

In section 44(a) (destination of receipts collected or received in Great Britain) for “Great Britain” substitute “ England and Wales ”.

9

In section 48(1) (interpretation of Part 2) in the definition of “United Kingdom waters”, in paragraph (a), after “Kingdom”, insert “ , except so much of that territorial sea as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act) ”.

10

In Schedule 4 (registration), in paragraph 8(2) (interpretation of references to taxable activity), for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.

11

In Schedule 6 (evasion etc), in paragraph 4(1)(a) (preparations for evasion), for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.

121

Schedule 7 (information and evidence etc) is amended as follows.

2

In paragraph 11(1) (power to take samples) for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.

3

In paragraph 15 (interpretation), in the definition of “connected activities” for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.

13

In Schedule 23 to the Finance Act 2011 (data-gathering powers of HMRC), in paragraph 25(a) (relevant data-holders in relation to aggregates levy), for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.

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SCHEDULE 1
<authorialNote class="referenceNote" placement="right">
<p> Section 18</p>
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DISAPPLICATION OF
<abbr class="Acronym" title="United Kingdom">UK</abbr>
AGGREGATES LEVY: FURTHER AMENDMENTS
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<p>Part 2 of The Finance Act 2001 (aggregates levy) is amended as follows.</p>
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<paragraph eId="schedule-1-paragraph-2" period="#period1">
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<subparagraph eId="schedule-1-paragraph-2-1">
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<p>
In subsection (5) (aggregate that has already been subjected to a charge) for “the United Kingdom” substitute
<mod>
<quotedText>“ England, Wales or Northern Ireland ”</quotedText>
</mod>
.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-2-3">
<num>3</num>
<content>
<p>In subsection (7) (interpretation), in the definition of “highway”, omit “the Roads (Scotland) Act 1984 or”.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-3" period="#period1">
<num>3</num>
<subparagraph eId="schedule-1-paragraph-3-1">
<num>1</num>
<content>
<p>Section 19 (commercial exploitation) is amended as follows.</p>
</content>
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<num>2</num>
<content>
<p>
In subsection (5) (interpretation of references to the exploitation of aggregate in the United Kingdom) for “the United Kingdom”, in both places, substitute
<mod>
<quotedText>“ England, Wales or Northern Ireland ”</quotedText>
</mod>
.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-3-3">
<num>3</num>
<content>
<p>
In subsection (7)(a) (mixing of aggregate in permitted circumstances) for “the United Kingdom” substitute
<mod>
<quotedText>“ England, Wales or Northern Ireland ”</quotedText>
</mod>
.
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-4" period="#period1">
<num>4</num>
<content>
<p>
In section 20(1)(a) (originating sites) for “the United Kingdom” substitute
<mod>
<quotedText>“ England, Wales or Northern Ireland ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-5" period="#period1">
<num>5</num>
<subparagraph eId="schedule-1-paragraph-5-1">
<num>1</num>
<content>
<p>Section 24 (levy register) is amended as follows.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-2">
<num>2</num>
<content>
<p>
In subsection (3) (taxable activity for the purposes of the register) for “the United Kingdom” substitute
<mod>
<quotedText>“ England, Wales or Northern Ireland ”</quotedText>
</mod>
.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-5-3">
<num>3</num>
<content>
<p>
In subsection (6)(e) (registration of premises for landing of aggregate won from seabed) for “the United Kingdom”, in both places, substitute
<mod>
<quotedText>“ England, Wales or Northern Ireland ”</quotedText>
</mod>
.
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-6" period="#period1">
<num>6</num>
<content>
<p>
In section 26(3) (offence of failing to provide security for levy) for “the United Kingdom” substitute
<mod>
<quotedText>“ England, Wales or Northern Ireland ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-7" period="#period1">
<num>7</num>
<subparagraph eId="schedule-1-paragraph-7-1">
<num>1</num>
<content>
<p>Section 30 (credit for aggregates levy) is amended as follows.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-1-paragraph-7-2">
<num>2</num>
<intro>
<p>In subsection (1) (cases where provision for credit may be made)—</p>
</intro>
<paragraph eId="schedule-1-paragraph-7-2-a">
<num>a</num>
<content>
<p>
in paragraph (a) (export of aggregate) after “United Kingdom” insert
<mod>
<quotedText>“ , from a place in England, Wales or Northern Ireland, ”</quotedText>
</mod>
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</content>
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<content>
<p>after paragraph (a) insert—</p>
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<p>any of that aggregate is moved to Scotland, or to the sea adjacent to Scotland, in the form of aggregate;</p>
</content>
</paragraph>
</quotedStructure>
</mod>
<inline name="AppendText">.</inline>
</p>
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<content>
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<p class="BlockAmendment">
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<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e250">
<num>6</num>
<content>
<p>In subsection (1)(aa) the reference to the sea adjacent to Scotland is to so much of the territorial sea adjacent to the United Kingdom as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act).</p>
</content>
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</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-1-paragraph-8" period="#period1">
<num>8</num>
<content>
<p>
In section 44(a) (destination of receipts collected or received in Great Britain) for “Great Britain” substitute
<mod>
<quotedText>“ England and Wales ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-9" period="#period1">
<num>9</num>
<content>
<p>
In section 48(1) (interpretation of Part 2) in the definition of “United Kingdom waters”, in paragraph (a), after “Kingdom”, insert
<mod>
<quotedText>“ , except so much of that territorial sea as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act) ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-10" period="#period1">
<num>10</num>
<content>
<p>
In Schedule 4 (registration), in paragraph 8(2) (interpretation of references to taxable activity), for “the United Kingdom” substitute
<mod>
<quotedText>“ England, Wales or Northern Ireland ”</quotedText>
</mod>
.
</p>
</content>
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<content>
<p>
In Schedule 6 (evasion
<abbr title="Et cetera" xml:lang="la">etc</abbr>
), in paragraph 4(1)(a) (preparations for evasion), for “the United Kingdom” substitute
<mod>
<quotedText>“ England, Wales or Northern Ireland ”</quotedText>
</mod>
.
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</content>
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<num>1</num>
<content>
<p>
Schedule 7 (information and evidence
<abbr title="Et cetera" xml:lang="la">etc</abbr>
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<num>2</num>
<content>
<p>
In paragraph 11(1) (power to take samples) for “the United Kingdom” substitute
<mod>
<quotedText>“ England, Wales or Northern Ireland ”</quotedText>
</mod>
.
</p>
</content>
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In paragraph 15 (interpretation), in the definition of “connected activities” for “the United Kingdom” substitute
<mod>
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.
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<content>
<p>
In Schedule 23 to the Finance Act 2011 (data-gathering powers of
<abbr class="Acronym" title="Her Majesty's Revenue and Customs">HMRC</abbr>
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