Income tax – Aggregates levy. On the evidence, the rock excavated from the opencase gold mine owned by the taxpayer company was not 'wholly or mainly' slate for the purposes of the exemption from aggregates levy set out in s 17(4) of the Finance Act 2001. It followed that the taxpayer company was liable to pay the aggregates levy together with interest and a penalty in the amount stated in the assessment issued to it by the Revenue and Customs Commissioners. Consequently, the First-tier Tribunal (Tax Chamber) dismissed the taxpayer's appeal against the assessment.