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
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.