The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2014

• Citation: S.I. 2014/836
• Sections: 3

Section 1

These Regulations may be cited as the Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2014 and come into force on 1st April 2014 .

Section 2

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

Section 3

(1) For regulation 3(2) substitute—

(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), (da) or (db) or section 17(4)(d), (e) or (f) of the Act .

(2) Omit regulation 3(3) and (4).