Finance Act 2007, Section 22 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Section 17(3) of FA 2001 (exempt aggregate) is amended as follows.
(2)Omit “or” at the end of paragraph (d).
(3)After that paragraph insert—
“(da)it consists wholly of aggregate won by being removed from the ground along the line or proposed line of any railway, tramway or monorail or proposed railway, tramway or monorail and in the course of excavations carried out—
(i)for the purpose of improving or maintaining the railway, tramway or monorail or of constructing the proposed railway, tramway or monorail; and
(ii)not for the purpose of extracting that aggregate;”.
(4)Insert “ or ” at the end of paragraph (e).
(5)The amendment made by subsection (3) comes into force on such day as the Treasury may by order made by statutory instrument appoint.
Commencement Information
I1S. 22(3) in force at 1.8.2007 for the purposes of the amendment made by that sub-section by S.I. 2007/2118, art. 2
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