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Exploitation

The law provides that aggregate is subject to exploitation if, and only if it:

1. Ìý

   •ÌýÌýÌýÌý is removed from

2. Ìý
   1. Ìý

      (a)ÌýÌýÌýÌý its originating site

   2. Ìý

      (b)ÌýÌýÌýÌý a site registered under the same person as its originating site, or

   3. Ìý

      (c)ÌýÌýÌýÌý a site to which it was removed for the purpose of having an exempt process¹ applied to it but at which no such process has been applied, or

3. Ìý

   •ÌýÌýÌýÌý becomes subject to an agreement to supply it to any person, or

4. Ìý

   •ÌýÌýÌýÌý is used for construction purposes, or

5. Ìý

   •ÌýÌýÌýÌý is mixed, other than in permitted circumstances, with any material or substance other than water²

In addition, the exploitation must take place within the UK or UK waters to come within the scope of the levy. For the purposes of the levy the UK includes UK waters designated under the Continental Shelf Act 1964, s 1(7). This does not preclude aggregate extracted in another country but imported into the UK from