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, s 19(3)(e)) – proper approach to interpretation of ‘site’ in this context
[2015] UKUT 93 (TCC)
Bailii
England and Wales
Taxes – Other
Updated: 01 January 2022; Ref: scu.549080