Sch 38 para 9 Notification of registrability etc
(1) Paragraph 1 of Schedule 4 (notification of registrability etc) is amended as follows. (2) For sub-paragraph (1) substitute— (1) An unregistered person who— (a) is required to be registered for the purposes of aggregates levy, or (b) has formed the intention of carrying out taxable activities that are registrable, shall notify the Commissioners of that fact. (1A) An unregistered person who— (a) would be required to be registered for the purposes of aggregates levy but for an exemption by virtue of regulations under section 24(4) of this Act, or (b) has formed the intention of carrying out taxable activities that would be registrable but for such an exemption, shall, in such cases or circumstances as may be prescribed in the regulations, notify the Commissioners of that fact. (1B) For the purposes of sub-paragraphs (1) and (1A) above, taxable activities are “ registrable ” if a person carrying them out is, by reason of doing so, required by section 24(2) of this Act to be registered for the purposes of aggregates levy. (3) In sub-paragraphs (2) and (5), after “sub-paragraph (1)" insert “ or (1A) ” .