FTTTx AGGREGATES LEVY – aggregate extracted from pit and used in construction of dams and causeway around reservoir – commercial exploitation – whether aggregate ‘again becomes part of the land at the site from which it was won’ (Finance Act 2001, s19(3)(e)) – yes- appeal allowed
[2013] UKFTT 337 (TC)
Bailii
Finance Act 2001 19(3)(e)
England and Wales
Taxes – Other
Updated: 11 November 2021; Ref: scu.513494
