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Legislation
Finance Act 2001

Crossheading Charging provisions

  • Section 16 Charge to aggregates levy
  • Section 17 Meanings of “aggregate” and “taxable aggregate”
  • Section 18 Exempt processes
  • Section 19 Commercial exploitation
  • Section 20 Originating sites
  • Section 21 Operators of sites
  • Section 22 Responsibility for exploitation of aggregate
  • Section 23 Weight of aggregate
  1. Charging provisions
  2. Originating sites

Section 20 | Originating sites

From legislation.gov.uk

(1)In this Part references, in relation to any aggregate, to its originating site are references (subject to subsection (2) below)—

(a)in the case of aggregate which has been won from the seabed of any area of sea in England, Wales or Northern Ireland or relevant waters . . ., to the site where it is first landed after being so won;F1F2F3

(b)in the case of aggregate which results from the application of an exempt process to any aggregate . . ., to the site where that process was so applied;F3

(c)RepealedF4

(d)in any other case, to the site from which the aggregate was won or, as the case may be, from which it was most recently won.

(2)Where any aggregate which is on its originating site on the commencement date has been mixed before that date with aggregate the originating site of which would (but for this subsection) be different, the site where the mixture is situated on that date shall be deemed for the purposes of this Part to be the originating site of all the aggregate comprised in the mixture.

Notes

  1. F1

    Words in s. 20(1)(a) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 4; S.I. 2026/355, reg. 2

  2. F2

    Words in s. 20(1)(a) substituted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by Finance Act 2026 (c. 11), Sch. 14 paras. 11, 18; S.I. 2026/355, reg. 2

  3. F3

    Words in s. 20(1)(a)(b) repealed (retrospective to 1.4.2002) by 2002 c. 23, ss. 131(3)(a)(i)(4), 141, Sch. 40 Pt. 4(3)

  4. F4

    S. 20(1)(c) repealed (retrospective to 1.4.2002) by 2002 c. 23, ss. 131(3)(a)(ii)(4), 141, Sch. 40 Pt. 4(3)

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