# Finance Act 2026, Paragraph 18: Commencement

Extent: E+W+S+N.I.

Paragraphs 1 to 15 have effect in relation to commercial exploitation of aggregate which takes place on or after such date as is appointed under section 18(4) of the Scotland Act 2016.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/14/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.