The Aggregates Levy (General) Regulations 2002

  1. Introductory Text

  2. PART I PRELIMINARY

    1. 1.Citation and commencement

    2. 2.General interpretation

  3. PART II WEIGHT OF AGGREGATE

    1. 3.Determination of the weight of aggregate

    2. 4.(1) Where the use of a weighbridge is not practicable,...

  4. PART III ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.

    1. 5.Accounting periods

    2. 6.Returns

    3. 7.Content of returns

    4. 8.Payment

    5. 9.Records

    6. 10.A registrable person is obliged to keep the following records—...

    7. 11.(1) Subject to paragraph (2) below, a registrable person is...

    8. 12.Bad debts: entitlement to tax credit

    9. 13.Other tax credits: entitlement

    10. 14.Tax credits: general

    11. 15.(1) Subject to paragraph (6) below, a person shall claim...

    12. 16.(1) Where the Commissioners have cancelled the registration of a...

    13. 17.Bad debts and other tax credits: supplementary provisions

    14. 18.(1) Where a person— (a) has received the benefit of...

    15. 19.Form and manner of claim for repayment of overpaid AL

    16. 20.Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded

    17. 21.For the purposes of section 32(2) of the Act (defence...

    18. 22.The provisions referred to in regulation 21(a) are that—

    19. 23.The claimant shall, without prior demand, make any repayment to...

    20. 24.The claimant shall keep records of the following matters—

    21. 25.(1) Where a claimant is given notice in accordance with...

    22. 26.(1) The undertakings referred to in regulation 21(b) shall be...

    23. 27.Correction of errors in AL returns

    24. 28.(1) A registrable person shall correct any error made by...

    25. 29.(1) This regulation applies by way of an exception to...

    26. 30.Set-off

    27. 31.(1) This regulation applies where— (a) a person is under...

    28. 32.(1) Neither regulation 30 or 31 shall require any such...

    29. 33.A reference in regulation 30 or 31 to an amount...

  5. PART IV DEATH, INCAPACITY, INSOLVENCY, TRANSFERS

    1. 34.Individuals: death or incapacity

    2. 35.Insolvency

    3. 36.Representatives: death, incapacity or insolvency

    4. 37.Transfers of going concerns

  6. PART V PENALTIES

    1. 38.(1) A person who fails to comply with a requirement...

  7. PART VI CONSEQUENTIAL AMENDMENTS

    1. 39.In regulation 2(1) of the Distress for Customs and Excise...

  8. Signature

    1. SCHEDULE:

      List of prescribed industrial or agricultural processes.

  10. Explanatory Note