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CLAUSE
18: EXEMPT PROCESSES
SUMMARY
1.
This clause sets out what shall and what shall not be considered aggregate
for the purpose of the levy as a result of certain processes - “exempt
processes” - being applied to the aggregate.
DETAILS OF THE CLAUSE
2.
Subsection (1) provides that the term aggregate includes the
spoil, waste, off-cuts and other by-products resulting from the application
of an exempt process to any aggregate but not anything else resulting
from such a process which includes the material which the process
is designed to produce, extract or obtain.
3.
Subsection (2) defines exempt process as:
(a) the cutting of rock to produce dimension stone;
(b) the process
of extracting or separating a “relevant substance” (see subsection
(3) below) from any aggregate;.
(c)
the production of lime or cement.
4.
Subsection (3) lists the relevant substances. In the main
these are industrial minerals such as potash, gypsum, and fluorspar
etc.
5.
Subsection (4) provides that the list may be modified by Treasury
Order and that transitional provisions may be made in connection with
any such modification.
6.
Subsection (5) provides for the affirmative resolution procedure
where a relevant substance is to be removed from the list.
7.
Subsection (6) provides for the negative resolution procedure
for any other Order made under subsection (4).
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