PART 2Excise duties and other taxes
Aggregates levy
95Aggregates levy: power to restore exemptions
1
The Treasury may by order provide that Part 2 of FA 2001 (the aggregates levy) is to have effect subject to such amendments as the Treasury consider necessary to secure that any of the exemptions that are removed as a result of the amendments made by section 94 is to any extent restored.
2
An order under this section—
a
may provide for the restoration of an exemption to have effect in relation to commercial exploitation to which a quantity of aggregate is subjected on or after a day which is earlier than the day on which the order is made;
b
may make such supplementary, incidental, consequential or transitional provision as the Treasury think fit.
3
An order under this section is to be made by statutory instrument.
4
A statutory instrument containing an order under this section is subject to annulment in pursuance of a resolution of the House of Commons.