SCHEDULES

SCHEDULE 38Aggregates levy amendments

5Commercial exploitation

1

Section 19 (commercial exploitation) is amended as follows.

2

In subsection (2) (description of sites removal of aggregate from which counts as exploitation), in paragraph (b) for the words from “who is the operator" to the end substitute “ under whose name that originating site is also registered ”.

3

After subsection (3) (meaning of “commercial" exploitation) insert—

3A

For the purposes of subsection (3)(a) above “business” includes any activity of a Government department, local authority or charity.

4

In subsection (4) (exemption in certain cases where aggregate is won from one site and incorporated into a neighbouring site), for the words “adjacent land" in both places substitute “ other land ”.