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[2009] UKFTT 321 (TC) [2010] SFTD 268

Aggregates levy - Commercial exploitation - definition of commercial exploitation - construction of rock-fill dam - aggregate removed from quarry and used in constructing dam 100m away - aggregate not mixed with any other substance or material, apart from water, at any time during construction of dam - whether aggregate “again becomes part of the land at the site from which it was won” - Finance Act 2001 s 19(3)(e)

The taxpayer company was the main contractor for the construction of a hydro-electric power station including a reservoir and a dam. Over one million tonnes of rock was removed from a quarry, at the closest approximately 100m from the dam, and used in the construction of the dam. The rock was not mixed with any other substance or material, apart from water, at any time during the construction. A 300mm reinforced concrete slab was cast over the water side of the dam. The quarry was within the