(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.