The Aggregates Levy (General) (Amendment) Regulations 2018

• Citation: S.I. 2018/395
• Sections: 2

Section 1 Citation and commencement

These Regulations may be cited as the Aggregates Levy (General) (Amendment) Regulations 2018 and come into force on 1st April 2018.

Section 2 Amendment to the Aggregates Levy (General) Regulations

(1) The Aggregates Levy (General) Regulations 2002 are amended as follows.

(2) In regulation 2 (general interpretation), for the definition of “disposed of to landfill” substitute—

“disposed of to landfill” is to be construed in accordance with—

in relation to a disposal in England or Northern Ireland, section 40(4) (charge to tax: meaning of landfill site) and section 40A (disposals of material) of the Finance Act 1996 ;

in relation to a disposal in Scotland, section 5 (disposal by way of landfill) and section 12(1) (landfill sites) of the Landfill Tax (Scotland) Act 2014 ; or

in relation to a disposal in Wales, section 4 (disposal of material by way of landfill) and section 5(1) (authorised landfill sites) of the Landfill Disposals Tax (Wales) Act 2017 .