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
”
.