SCHEDULES
SCHEDULE 4Aggregates levy: registration
2Form of registration
1
The Commissioners shall register a person who is required to be registered for the purposes of aggregates levy with effect from the time when the requirement arose.
2
Where any two or more bodies corporate are members of the same group they shall be registered together as one person in the name of the representative member.
3
The registration of a body corporate carrying on a business in several divisions may, if the body corporate so requests and the Commissioners see fit, be in the names of those divisions.
4
The registration of—
a
any two or more persons carrying on a business in partnership, or
b
an unincorporated body,
may be in the name of the firm or body concerned.