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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