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Home / De-Voil /Part V22 Aggregates levy /Division V22.1 Aggregates levy /Aggregates levy / V22.107 Exempt processes
Commentary

V22.107 Exempt processes


Part V22 Aggregates levy

The products of certain processes are exempt from the levy1. These processes comprise:

  1. Ìý

    •ÌýÌýÌýÌý the cutting of rock to produce stone with one or more flat surfaces

  2. Ìý

    •ÌýÌýÌýÌý any process by which a relevant substance is extracted or otherwise separated (whether as part of the process of winning it from any land or otherwise) from any aggregate

  3. Ìý

    •ÌýÌýÌýÌý the production of lime or cement from limestone or from limestone and any other substance2

  4. Ìý

    •ÌýÌýÌýÌý in the case of aggregate consisting of shale, any process consisting

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