Other measuresU.K.
22Aggregates levy: exemption for aggregate removed from railways etcU.K.
(1)Section 17(3) of FA 2001 (exempt aggregate) is amended as follows.
(2)Omit “or” at the end of paragraph (d).
(3)After that paragraph insert—
“(da)it consists wholly of aggregate won by being removed from the ground along the line or proposed line of any railway, tramway or monorail or proposed railway, tramway or monorail and in the course of excavations carried out—
(i)for the purpose of improving or maintaining the railway, tramway or monorail or of constructing the proposed railway, tramway or monorail; and
(ii)not for the purpose of extracting that aggregate;”.
(4)Insert “ or ” at the end of paragraph (e).
(5)The amendment made by subsection (3) comes into force on such day as the Treasury may by order made by statutory instrument appoint.
Commencement Information
I1S. 22(3) in force at 1.8.2007 for the purposes of the amendment made by that sub-section by S.I. 2007/2118, art. 2
23Climate change levy: reduced-rate supplies etcU.K.
Schedule 2 contains amendments of Schedule 6 to FA 2000 in relation to reduced-rate supplies and other matters.
24Landfill tax: bodies concerned with the environmentU.K.
(1)In section 53(4) of FA 1996 (credit: bodies concerned with the environment), after paragraph (c) insert—
“(ca)provision for an environmental body to be and remain approved only if it complies with conditions imposed from time to time by the regulatory body or for the regulatory body to be and remain approved only if it complies with conditions imposed from time to time by the Commissioners (including provision for the variation or revocation of such conditions);”.
(2)The amendment made by subsection (1) is deemed to have come into force on 22nd March 2007.