Part 5Other taxes

Aggregates levy

131 Aggregates levy: crushing and cutting rock

1

In section 17(3) of the Finance Act 2001 (exempt aggregate), omit paragraph (a) (exemption for rock that has not been subjected to an industrial crushing process).

2

In section 18(2)(a) of that Act (exemption for production of dimension stone), for “dimension stone” substitute “ stone with one or more flat surfaces ”.

3

The following amendments to that Act are consequential on that made by subsection (1)—

a

in section 20(1) (originating sites), omit—

i

the words “and is not rock” in paragraphs (a) and (b), and

ii

paragraph (c);

b

in section 21 (operators of sites), omit subsection (2)(b);

c

in section 24 (the register), omit subsections (6)(b) and (8)(a).

4

This section shall be deemed to have come into force on 1st April 2002.