- Volume 10 (2011), Issue 3
- Vol. 10 (2011), No. 3
- >
- Pages 525 - 532
- pp. 525 - 532
Case Note on British Aggregates v Commission
I. Factual and Procedural Background – Overview 1. The AGL The British Aggregates Association (“BAA”) – an association comprising small independent quarrying companies in the United Kingdom – took several legal actions against the levy on aggregates (“AGL”), which was imposed by the British Finance Act 2001 in the United Kingdom. The AGL was brought into force on 1 April 2002 and is charged at the rate of GBP 1.60 per tonne of aggregate subject