H.M. TREASURY

CLAUSE 23: WEIGHT OF AGGREGATE

SUMMARY

1. This clause enables the Commissioners of Custom and Excise to make regulations to determine the weight of aggregate and sets out, in broad terms, the rules and conditions which the regulations may prescribe.

DETAILS OF THE CLAUSE

2. Subsection (1) provides that the Commissioners may make regulations for determining the weight of any aggregate for the purposes of aggregates levy.

3. Subsection (2) provides that the regulations may:

(a) prescribe rules for determining the weight ;

(b) authorise rules for determining the weight to be specified in a prescribed manner;

(c) authorise rules for determining the weight be agreed between the person charged with the levy and a person acting under the authority of the Commissioners.

4. Subsection (3) provides that the prescribed rules may, in particular, provide:

(a) the method by which the weight is to be determined;

(b) the time by reference to which the weight is to be determined;

(c) the discounting of constituents (such as water).

5. Subsection (4) provides that regulations may provide that any rules for determining the weight of any aggregate which are authorised to be specified in a prescribed manner under subsection 2(b) above shall only have effect in certain cases and shall not have effect in particular cases unless the Commissioners are satisfied that such conditions as may be set out are met.

6. Subsection (5) provides that the conditions referred to in subsection (4) above may be framed by reference to such factors the Commissioners think fit - such as the consent of a person acting under the authority of the Commissioners.

7. Subsection (6) provides that regulations may provide that any rules for determining the weight of aggregate which are authorised to be agreed under subsection (2)(c) above can be withdrawn if the Commissioners believe that they should no longer be applied (for example if they no longer give an accurate indication of weight).