Related Commentary  Related HMRC Manuals

19(1)  For the purposes of this Part a quantity of aggregate is subjected to exploitation if, and only if–

(a)it is removed from a site falling within subsection (2) below;

(b)it becomes subject to an agreement to supply it to any person;

(c)it is used for construction purposes; or

(d)it is mixed, otherwise than in permitted circumstances, with any material or substance other than water.

19(2)  The sites which, in relation to any quantity of aggregate, fall within this subsection are–

(a)the originating site of the aggregate;

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