HC Deb 23 April 2002 vol 384 c297

Resolved,

That—

(1) In section 17(3) of the Finance Act 2001—

  1. (a) in paragraph (e) after "or other by-products" there shall be inserted ", not including the overburden,";
  2. (b) after that paragraph there shall be inserted—
(f) it consists wholly of the spoil from any process by which—
  1. (i) coal, lignite, slate or shale, or
  2. (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) Section 17(4)(b) of that Act shall be omitted.

(3) This Resolution shall be deemed to have come into force on 1st April 2002.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.