Draft legislation accessible version
Published 20 July 2022
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1 Aggregates levy: exemptions
(1) Part 2 of FA 2001 (aggregates levy) is amended as follows.
(2) In section 17 (meanings of 바카라 사이트渁ggregate바카라 사이트� and 바카라 사이트渢axable aggregate바카라 사이트�)바카라 사이트�
(a) in subsection (3)바카라 사이트�
(i) omit paragraphs (b), (d) and (da);
(ii) omit the 바카라 사이트渙r바카라 사이트� at the end of paragraph (e);
(iii) after paragraph (f) insert 바카라 사이트�; or
(g) it consists wholly of aggregate won by being removed from the ground on the site of any or any proposed바카라 사이트�
(i) structure, or
(ii) (so far as not within sub-paragraph (i)), infrastructure relating to transportation or utilities,
in the course of excavations lawfully carried out바카라 사이트�
(iii) in connection with, and necessary for, the construction, modification, maintenance or improvement of the structure or infrastructure, and
(iv) not for the purpose of extracting that aggregate.바카라 사이트�
(b) in subsection (4) omit paragraph (e);
(c) in subsection (7) omit the definition of 바카라 사이트渉ighway바카라 사이트�.
(3) In section 19 (commercial exploitation)바카라 사이트�
(a) in subsection (3), in paragraph (e), for 바카라 사이트渟ite from which it was won바카라 사이트� substitute 바카라 사이트渙riginal site by virtue of it being used for a purpose connected with winning aggregate or other minerals from the site바카라 사이트�;
(b) after subsection (3A) insert바카라 사이트�
바카라 사이트�(3B) For the purposes of subsection (3)(e), in relation to a quantity of aggregate, 바카라 사이트渢he original site바카라 사이트� means the site from which it was won.바카라 사이트�;
(c) for subsection (4) substitute바카라 사이트�
바카라 사이트�(4) Subsection (4A) applies where, at the time when any aggregate is won from any site, a person (바카라 사이트淧바카라 사이트�) is in occupation for relevant purposes of바카라 사이트�
(a) that site, or
(b) that site and other land.
(4A) Where this subsection applies, so long as the site mentioned in subsection (4), or that site and the other land, continue to be occupied by P for relevant purposes, subsection (3)(e) has effect as if바카라 사이트�
(a) (where relevant) the reference to the land at the original site included the other land, and
(b) the words 바카라 사이트渂y virtue of it being used for a purpose connected with winning aggregate or other minerals from the site바카라 사이트� were omitted.
(4B) For the purposes of subsections (4) and (4A) relevant purposes are바카라 사이트�
(a) the purposes of the carrying on of any agricultural business, or
(b) the purposes of the carrying on of any forestry business or otherwise for the purposes of forestry.바카라 사이트�
(4) In consequence of the amendments made by subsection (2), in the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 (S.I. 2001/ 4027), in regulation 3 (unconditional exemption from registration), in paragraph (a)바카라 사이트�
(a) in sub-paragraph (i), for 바카라 사이트�(b), (c), (d) or (da)바카라 사이트� substitute 바카라 사이트�(c) or (g)바카라 사이트�;
(b) in sub-paragraph (ii), for 바카라 사이트�(c), (d) or (e)바카라 사이트� substitute 바카라 사이트�(c) or (d)바카라 사이트�.
(5) The amendments made by this section have effect in relation to aggregate won on or after 1 April 2023.