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).