Change 1 Article Choose an article Title and introductory text 1 Rates of tobacco products duty 2 Rates of duty on cider 3 Duty on beverages made with spirits to be at spirits rate 4 Reduced rates of duty on beer from small breweries 5 Biodiesel 6 Regulating trade in rebated heavy oil etc 7 Fuel substitutes 8 Amusement machine licences: excepted machines 9 Amusement machine licence duty: rates 10 Rates of gaming duty 11 Gaming duty to be chargeable in respect of sic bo and three card poker 12 Pool betting duty etc 13 General betting duty: spread bets 14 General betting duty: overseas bet-brokers 15 Cars registered on or after 1st March 2001: rates of duty 16 Vans registered on or after 1st March 2001: rates of duty 17 Disclosure of information for vehicle excise duty exemptions 18 Motorcycles (and motorcycle trade licences): rates of duty 19 Registered vehicles etc 20 Calculating cylinder capacity of vehicles 21 Drawback of excise duty 22 Disallowance of input tax where consideration not paid 23 Flat-rate scheme 24 Invoices 25 Relief from VAT on acquisition if importation would attract relief 30 Charge and main rate for financial year 2003 31 Small companies’ rate and fraction for financial year 2002 32 Corporation tax starting rate and fraction for financial year 2002 38 Provision of services through an intermediary: minor amendments 39 Employee share ownership plans: minor amendments 40 Treatment of deductions from payments to sub-contractors 41 Parliamentary visits to EU candidate countries: tax treatment of members’ expenses 42 Reallocation within group of gain or loss accruing under section 179 43 Roll-over of degrouping charge on business assets 44 Exemptions for disposals by companies with substantial shareholding 45 Share exchanges and company reconstructions 46 Taper relief: holding period for business assets 47 Taper relief: minor amendments 48 Use of trading losses against chargeable gains 49 Election to forgo roll-over relief on transfer of business 50 Shares acquired on same day: election for alternative treatment 51 Deduction of personal losses from gains treated as accruing to settlors 52 Capital gains tax: variation of dispositions taking effect on death 53 Tax relief for expenditure on research and development 54 Tax relief for expenditure on vaccine research etc 55 Gifts of medical supplies and equipment 56 R&D tax relief for small and medium-sized enterprises: minor and consequential amendments 57 Community investment tax relief 58 Relief for community amateur sports clubs 59 Cars with low carbon dioxide emissions 60 Expense of hiring cars with low carbon dioxide emissions 61 Plant or machinery for gas refuelling station: first-year allowances 62 Expenditure on green technologies: leasing 63 First-year allowances for expenditure wholly for a ring fence trade 64 Adjustment on change of basis 65 Postponement of change to mark to market in certain cases 66 Election to continue postponement of mark to market 67 Mark to market: miscellaneous amendments 68 Expenditure involving crime 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 Accounting method where rate of interest etc is reset 72 Convertible securities etc: loan relationships 73 Convertible securities etc: issuing company not to be connected company 74 Convertible securities etc: debtor relationships 78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 Forex and exchange gains and losses from loan relationships etc 80 Corporation tax: currency 81 Transitional provision 82 Loan relationships: general amendments 83 Derivative contracts 84 Gains and losses from intangible fixed assets of company 85 Gains of insurance company from venture capital investment partnership 86 Lloyd’s underwriters 87 Life policies etc: chargeable events 88 Extension of power to give effect to double taxation arrangements 89 Controlled foreign companies: territorial exclusions from s.748 exemptions 90 Controlled foreign companies and treaty non-resident companies 91 Supplementary charge in respect of ring fence trades 92 Assessment, recovery and postponement of supplementary charge 93 Supplementary charge: transitional provisions 94 Deduction of tax: payments to exempt bodies etc 95 Deduction of tax by persons dealing in financial instruments 96 Cross-border royalties 97 Gifts of real property to charity 98 Gift aid: election to be treated as if gift made in previous tax year ... Restriction of relief to films genuinely intended for theatrical release ... Exclusion of deferments from production expenditure 101 Restriction of relief for successive acquisitions of the same film 102 Distributions: reasonable commercial return for use of principal secured 103 References to accounting practice and periods of account 104 Discounted securities etc 105 Financial trading stock 106 Valuation of trading stock on transfer of trade 107 Banks etc in compulsory liquidation 108 Manufactured dividends and interest 109 Venture capital trusts 110 Land in disadvantaged areas 111 Withdrawal of group relief 112 Restriction of relief for company acquisitions 113 Withdrawal of relief for company acquisitions 114 Penalties for late stamping 115 Contracts for the sale of an estate or interest in land chargeable as conveyances 116 Abolition of duty on instruments relating to goodwill 117 Power to extend exceptions relating to recognised exchanges 118 IHT: rate bands 119 IHT: powers over, or exercisable in relation to, settled property or a settlement 120 IHT: variation of dispositions taking effect on death 121 Air passenger duty: extension of area to which EEA rates apply 122 Landfill tax: rate 123 Climate change levy: electricity produced in combined heat and power station 124 Climate change levy: certification requirement 125 Climate change levy: exemption for renewable sources 126 Climate change levy: electricity produced from coal mine methane 127 Climate change levy: incorrect certificates 128 Climate change levy: invoices incorrectly showing levy due 129 Aggregates levy: transitional relief for Northern Ireland 130 Aggregates levy: amendments to provisions exempting spoil etc 131 Aggregates levy: crushing and cutting rock 132 Aggregates levy: miscellaneous amendments 133 Aggregates levy: amendments to provisions about civil penalties 134 Recovery of taxes etc due in other member States 135 Mandatory e-filing 136 Use of electronic communications under other provisions 137 Lorry road-user charge 138 Authority of Bank of England to discharge functions in place of Bank of Ireland 139 Closure of UK gilts registers kept in Ireland 140 Administration of UK gilts 141 Repeals 142 Interpretation 143 Short title SCHEDULE 1 Beer from small breweries: reduced rate of duty SCHEDULE 2 Hydrocarbon oil duties: minor and consequential amendments relating to biodiesel SCHEDULE 3 Hydrocarbon oil duties: rebated heavy oil etc SCHEDULE 4 Pool betting duty etc SCHEDULE 5 Vehicle excise duty: registered vehicles etc SCHEDULE 7 Chargeable gains: roll-over of degrouping charge: modification of enactments SCHEDULE 8 Chargeable gains: exemptions in case of substantial shareholding SCHEDULE 9 Chargeable gains: share exchanges and company reconstructions SCHEDULE 11 Chargeable gains: deduction of personal losses from gains treated as accruing to settlors SCHEDULE 17 Community investment tax relief: consequential amendments SCHEDULE 19 Capital allowances: cars with low carbon dioxide emissions SCHEDULE 20 Capital allowances: plant or machinery for gas refuelling station SCHEDULE 21 First-year allowances for expenditure wholly for a ring fence trade SCHEDULE 23 Exchange gains and losses from loan relationships etc SCHEDULE 24 Corporation tax: currency SCHEDULE 25 Loan relationships SCHEDULE 27 Derivative contracts: minor and consequential amendments SCHEDULE 28 Derivative contracts: transitional provisions etc SCHEDULE 30 Gains and losses of a company from intangible fixed assets: consequential amendments SCHEDULE 31 Gains of insurance company from venture capital investment partnership SCHEDULE 32 Lloyd’s underwriters SCHEDULE 34 Stamp duty: withdrawal of group relief: supplementary provisions SCHEDULE 36 Stamp duty: contracts chargeable as conveyances: supplementary provisions SCHEDULE 37 Stamp duty: abolition of duty on instruments relating to goodwill: supplementary provisions SCHEDULE 38 Aggregates levy amendments SCHEDULE 40 Repeals
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As published
130 Aggregates levy: amendments to provisions exempting spoil etc
(1) In section 17(3) of the Finance Act 2001 (c. 9) (aggregate that is exempt)—
(a) in paragraph (e) (by-products of extracting china clay or ball clay), after “or other by-products” insert “ , not including the overburden, ”;
(b) after that paragraph insert—
(f) it consists wholly of the spoil from any process by which—
(i) coal, lignite, slate or shale, or
(ii) a substance listed in section 18(3) below,
has been separated from other rock after being extracted or won with that other rock;
.
(2) Omit section 17(4)(b) of that Act (aggregate exempt if it consists, or is part of anything consisting, wholly or mainly of spoil from the separation of coal from other rock after extraction).
(3) This section shall be deemed to have come into force on 1st April 2002.
Your wording
Your change, as a redline
130 Aggregates levy: amendments to provisions exempting spoil etc
(1) In section 17(3) of the Finance Act 2001 (c. 9) (aggregate that is exempt)—
(a) in paragraph (e) (by-products of extracting china clay or ball clay), after “or other by-products” insert “ , not including the overburden, ”;
(b) after that paragraph insert—
(f) it consists wholly of the spoil from any process by which—
(i) coal, lignite, slate or shale, or
(ii) a substance listed in section 18(3) below,
has been separated from other rock after being extracted or won with that other rock;
.
(2) Omit section 17(4)(b) of that Act (aggregate exempt if it consists, or is part of anything consisting, wholly or mainly of spoil from the separation of coal from other rock after extraction).
(3) This section shall be deemed to have come into force on 1st April 2002.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.