Statutory Instruments
2003 No. 466
AGGREGATES LEVY
The Aggregates Levy (General) (Amendment) Regulations 2003
Made
3rd March 2003
Laid before the House of Commons
4th March 2003
Coming into force
1st April 2003
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 30 of the Finance Act 2001( 1 ), and of all other powers enabling them in that behalf, hereby make the following regulations:
1. These Regulations may be cited as the Aggregates Levy (General) (Amendment) Regulations 2003 and come into force on 1st April 2003.
2. The Descriptions in the Schedule (Industrial and Agricultural Processes) to the Aggregates Levy (General) Regulations 2002( 2 ) are amended as follows.
3. —(1) In Code 004, for “Water and air” substitute “Drinking water, air and oil”.
(2) In Code 012, for “Production of food and food processing” substitute “Production and processing of food and drink”.
(3) In Code 020—
(a) after “Production of” insert “growing media and”; and
(b) after “sports pitches” insert “and other leisure facilities”.
(4) In Code 032, for “proppart” substitute “a propping agent”.
(5) In Code 039, after “additives to soil” insert “eg agricultural lime”.
(6) In Code 044, after “growing media” insert “, including compost, for agricultural and horticultural use only”.
M. W. Norgrove
Commissioner of Customs and Excise
New King’s Beam House, 22 Upper Ground, London SEI 9PJ.
3rd March 2003