The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2003

• Citation: S.I. 2003/465
• Sections: 3

Section 1

These Regulations may be cited as the Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2003 and come into force on 1st April 2003.

Section 2

The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 are amended as follows.

Section 3

For regulation 3, substitute—

(3)

(1) Where the only taxable activities that a person carries out or intends to carry out are relevant taxable activities, that person shall be exempt from the requirement of registration and all consequent obligations and liabilities.

(2) For the purposes of this regulation, a “relevant taxable activity” is the commercial exploitation of aggregate which is exempt under section 17(3)(b), (c), (d), (e) or (f) or section 17(4)(a), (c), (d), (e) or (f) of the Act.

(3) Where at least one of the relevant taxable activities which such a person carries out is the commercial exploitation of aggregate which is exempt under section 17(3)(e) or (f) or section 17(4)(a) of the Act or clay (exempt under section 17(4)(f) of the Act), that person shall notify the Commissioners (notification under paragraph 1A of Schedule 4 to the Act) of this fact in writing in such a manner and providing such information as may be directed by the Commissioners or stipulated by them in a published notice.

(4) A person who has notified the Commissioners under paragraph (3) above shall also notify them of any change in circumstance in writing in such a manner and providing such information as may be directed by the Commissioners or stipulated by them in a published notice.

(5) In this regulation—

“aggregate” has the meaning given in section 17(1) of the Act;

“commercial exploitation” has the meaning given in section 19 of the Act;

“published notice” refers to a notice published by the Commissioners and not withdrawn or replaced by a further notice.