SCHEDULES

SCHEDULE 38Aggregates levy amendments

3Meaning of “aggregate" etc

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).