Paragraph 11 Power to take samples

An authorised person, if it appears to him necessary for the protection of the revenue against mistake or fraud, may at any time take, from material which he has reasonable cause to believe is aggregate which is intended to be, is being, or has been subjected to exploitation in F1England, Wales or Northern Ireland, such samples as he may require with a view to determining how the material ought to be treated, or to have been treated, for the purposes of aggregates levy.

Any sample taken under this paragraph shall be disposed of in such manner as the Commissioners may direct.