OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order appoints 1st August 2007 as the day on which the amendment made by section 22(3) of the Finance Act 2007 (c. 11) comes into force.

That amendmentf1 renders exempt for aggregates levy purposes aggregate removed from the groundf2 along the line and in the course of improving, maintaining or constructing railways, tramways or monorails.

An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

Annotations

Footnotes

f1

The amendment is to section 17(3) of the Finance Act 2001 (c. 9), to which there are amendments not relevant to this Order.

f2

The removal must not be for the purpose of extracting the aggregate.