Paragraph 14 Amendments of Aggregates Levy (General) Regulations 2002

in paragraph (2), before sub-paragraph (a) insert—

“(za)

is moved without further processing from premises in England, Wales or Northern Ireland operated or used by a person registered under section 24 of the Act for any purpose specified in subsection (6) of that section to a place in Scotland or Scottish waters;”

in paragraph (2)(a), after “Kingdom” insert “from a place in England, Wales or Northern Ireland”.