OpenLegislation

Paragraph 2

United Kingdom

(1)

Section 17 (meanings of “aggregate” and “taxable aggregate”) is amended as follows.

(2)

In subsection (5) (aggregate that has already been subjected to a charge) for “the United Kingdom” substitute “ England, Wales or Northern Ireland ”.

(3)

In subsection (7) (interpretation), in the definition of “highway”, omit “the Roads (Scotland) Act 1984 or”.

Notes on Schedule 1

Commencement

I1

Sch. 1 in force at 23.5.2016 with effect in accordance with s. 18(4), see s. 18(4) and s. 72(3)

I2

Sch. 1: 1.4.2026 appointed for the purposes of s. 18(4) by The Scotland Act 2016, Section 18 (Disapplication of UK Aggregates Levy) (Appointed Day) Regulations 2026 (S.I. 2026/355), reg. 2