Related Cases

17(1)  In this Part “aggregate”  means (subject to section 18 below) any rock, gravel or sand, together with whatever substances are for the time being incorporated in the rock, gravel or sand or naturally occur mixed with it.

17(2)  For the purposes of this Part any quantity of aggregate is, in relation to any occasion on which it is subjected to commercial exploitation, a quantity of taxable aggregate except to the extent that–

(a)it is exempt under this section;

(b)it has previously been used for construction purposes (whether before or after the commencement date);

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