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).