# Finance Act 2026, Paragraph 9: Amendments of Part 2 of FA 2001

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

After subsection (5) insert—
“(5A) The Treasury may by regulations made by statutory instrument make further provision with regard to the circumstances in which the subjection of a quantity of aggregate to commercial exploitation is to be taken to occur in England, Wales or Northern Ireland, including provision amending this section or any other provision of this Part.”

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/14/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-14/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.