Section 16 of FA 2010 (increase in rate of aggregates levy from 1 April 2011) is repealed.

Accordingly, the amendment made by section 20 of FA 2008 (increase in rate of aggregates levy from 1 April 2009) continues to have effect in relation to aggregate subjected to commercial exploitation on or after 1 April 2011.

This section is treated as having come into force on 31 March 2011.