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Changes over time for: Paragraph 3


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 30/11/2003.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2002, Paragraph 3.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Meaning of “aggregate" etcU.K.
3(1)Section 17 (meaning of “aggregate" etc) is amended as follows.
(2)In subsection (2) (meaning of “taxable" aggregate), for paragraph (d) substitute—
“(d)it is aggregate that on the commencement date is on a site other than—
(i)its originating site, or
(ii)a site that is required to be registered under the name of a person who is the operator, or one of the operators, of that originating site.”.
(3)In subsection (3)(d) (exemption for aggregate won in the course of road works), in sub-paragraph (ii) for “otherwise than wholly or mainly" substitute “ not ”.
(4)In subsection (4), in paragraph (d) (exemption for cuttings from oil drilling)—
(a)after “the Petroleum Act 1998" insert “ or the Petroleum (Production) Act (Northern Ireland) 1964 ”;
(b)omit the words from “otherwise" to the end (which restrict the exemption to off-shore drilling).
Yn ôl i’r brig