Finance Act 2002

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.