2. (1) In regulation 3(2) of the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001, after “(d),” insert “(da),”.
S.I. 2001/4027, amended by S.I. 2003/465.
(2) Paragraph (1) only has effect in relation to the commercial exploitation on or after 16th August 2007 of aggregate which is exempt under section 17(3)(da) of the Finance Act 2001.
Paragraph (da) of section 17(3) was inserted by section 22(3) of the Finance Act 2007 (c. 11) and the amendment comes into force on 1st August 2007 (article 2 of S.I. 2007/2118 (C. 79)). The meanings of “commercial exploitation” and “aggregate” are in sections 19 and 17(1) of the Finance Act 2001, respectively. Section 19 was amended by the Finance Act 2002 (c. 23) sections 132(1) and 132(3), and Schedule 38 paragraphs 1 and 5. Section 17(1) refers to section 18, and the latter was amended by the Finance Act 2002 section 131(2), 131(4), 132(1), 132(3) and 141, Schedule 38 paragraphs 1 and 4, and Schedule 40 Part 4(3).