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HM Revenue & Customs Notices 鈥楢GL1 Aggregates Levy鈥� and 鈥楢GL2 Industrial and Agricultural Processes Relief鈥� are the main sources of guidance for quarry operators, other extractors of rock, sand and gravel, and others who commercially exploit aggregates. This interim guidance supplements the content of the notices.

These notices will be reviewed and updated for 1 April 2014, when the suspension of certain aggregates levy exemptions, exclusions and reliefs comes into effect.