Related Commentary  

16(1)  A tax, to be known as aggregates levy, shall be charged in accordance with this Part on aggregate subjected to commercial exploitation.

16(2)  The charge to the levy shall arise whenever a quantity of taxable aggregate is subjected, on or after the commencement date, to commercial exploitation in the United Kingdom.

16(3)  The person charged with the levy arising on any occasion on a quantity of aggregate subjected to commercial exploitation shall be the person responsible for its being so subjected on that occasion.

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