Part 5: Excise Duties and other taxes Section 48: Aggregates levy - restoration of exemptions Summary
This section repeals the legislation that suspended certain exemptions from aggregates levy in April 2014, with effect from 1 August 2015. It also repeals the legislation that provided for the suspended exemptions to be restored by secondary legislation, with effect from Royal Assent. The section also removes the exemption that had been in place for shale prior to the suspension, and introduces a new exempt process for non-aggregate shale, both with effect from 1 April 2014.