Introduction Details of the Section
2.Subsection (3) inserts a new sub-paragraph into section 17(3) of the Finance Act 2001 (‘the Act’) to provide that aggregate is exempt if it is made up entirely of the              by-products from either an industrial combustion process or the smelting or refining of metal.  It also repeals the exemptions where aggregate consists wholly of:
	By-products (excluding the overburden) from the extraction or other separation from a quantity of aggregate of any china clay or ball clay; and
	the spoil from a process by which coal, lignite, slate, shale or any of the substances listed in section 18(3) of the Act has been separated from other rock after having been extracted from that rock.
3.Subsection (4) amends section 17(4) of the Act to omit the exemption for coal, lignite, slate, shale, clay and to make a consequential amendment relating to the removal of the exemption for the by-products from an industrial combustion process and the smelting or refining of metal.
4.Subsection (6) amends section 18(1) of the Act to ensure substances listed in section 18(3) are brought into the definition of aggregate in Part 2 of the Act.
5.Subsection (7) adds two new exempt processes to section 18(2) of the Act relating to the production of clay or shale ceramic construction products and of gypsum or anhydrite plaster, plasterboard or related products.
6.Subsections (9) and (10) amend the definition of commercial exploitation in section 19 of the Act.  Subsection (10) adds two new sections 19(1A) and (1B).  The first defines what is meant by commercial exploitation and the second applies this definition to certain specified materials and processes being brought into tax by this section.  Subsection (9) disapplies the existing definition of commercial exploitation set out in section 19 of the Act to these materials.
7.Subsection (11) amends section 22 of the Act to ensure that anyone to whom the materials specified in section 19(1B) are or are to be supplied becomes responsible for their commercial exploitation where that person intended that they be used for construction purposes.
8.Subsection (12) sets out the commencement provisions for the section.