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The Aggregates Levy (General) (Amendment) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 466
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
1. These Regulations, which come into force on 1st April 2003, amend the Schedule to the Aggregates Levy (General) Regulations 2002 (S.I. 2002/761) which contains the list of industrial and agricultural processes prescribed for the purposes of section 30 of the Finance Act 2001 (c. 9).
2. Regulation 3(1) limits the application of Code 004 so far as water is concerned to drinking water and adds in oil filtration and purification.
3. Regulation 3(2) adds in the production and processing of drink to Code 012.
4. Regulation 3(3) adds in the production of growing media for sports pitches and other leisure facilities to Code 020.
5. Regulation 3(4) substitutes the correct term for proppart in Code 032.
6. Regulation 3(5) makes it clear that the manufacture of agricultural lime falls within Code 039.
7. Regulation 3(6) makes it clear that only agricultural and horticultural uses of growing media fall within Code 044.
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