The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

PART I PRELIMINARY

1.  These Regulations may be cited as the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 and come into force on 11th January 2002.

PART II REGISTRATION

Notification of registrability: form, manner, timing, etc

2.—(1) A person who is required to notify the Commissioners under paragraph 1(1)(a) or (b) of Schedule 4 to the Act (notification of registrability for aggregates levy) shall do so on Form AL 1.

(2) But a partner so required shall do so on Form AL 1 and Form AL 2.

(3) All persons who notify their registrability under paragraph (1) or (2) above shall in addition notify the Commissioners of their site details on Form AL 1A.

(4) A person may make the notification required by paragraph (1), (2) or (3) above on either—

(a) a version of a relevant form completed (other than in respect of the inclusion of the requisite signature) by telephone; or

(b) subject to his possession of an approved digital certificate, an electronic version of a relevant form;

and, in either case, the version used shall not differ in any material respect from Form AL 1, Form AL 2 or Form AL 1A but may include relevant modifications.

(5) In all cases the required notification must contain and provide full information and particulars about every matter referred to in Form AL 1, Form AL 1A and, in the case of a partner, Form AL 2, together with such further details as the Commissioners may require.

(6) A person so required on 11th January 2002 must deliver the notification to the Commissioners no later than 1st March 2002.

(7) A person to whom paragraph (6) above does not apply, but who becomes so required after 11th January 2002, must deliver the notification to the Commissioners within 30 days starting from the day after becoming so required.

(8) A person who is required but fails to comply with this regulation remains subject to paragraph 1(1) of Schedule 4 to the Act.

(9) In this regulation—

“approved digital certificate” means a digital certificate which is accepted by the Commissioners as identifying a person for the purpose of their authorisation of his use of an electronic communication in respect of an assigned matter;

“assigned matter” has the meaning given in section 1(1) of the Customs and Excise Management Act 1979(1);

“electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000(2);

“electronic version” means the version which is submitted by means of an electronic communication;

“notify” and “notification” are to be construed according to the context so as to cover notification by post, telephone and by means of an electronic communication according to the context;

“relevant form” means Form AL 1, Form AL 2 and Form AL 1A.

Exemption from registration

3.—(1) Where the only taxable activities that a person carries out or intends to carry out are relevant taxable activities, that person shall be exempt from the requirement of registration and all consequent obligations and liabilities.

(2) Such a person shall notify the Commissioners (notification under paragraph 1(1)(c) of Schedule 4 to the Act) of this fact in writing in a manner approved by the Commissioners or as they may direct.

(3) 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) or (d) of the Act.

(4) In this regulation—

• “aggregate” has the meaning given in section 17(1) of the Act;

• “commercial exploitation” has the meaning given in section 19 of the Act.

Changes in particulars

4.—(1) A person who has made a notification (the “original notification”) to the Commissioners under regulation 2(1), 2(2), 2(3) or 2(4) at any time shall also, as appropriate, notify them about the following matters.

(2) The first such matter is any inaccuracy or inadequacy in the information, particulars or details contained in or provided with the original notification.

(3) The second such matter is any change in circumstances that causes that information or those particulars or details to become inaccurate or inadequate.

(4) The third such matter is any change in circumstances relating to that person, that person’s business or any other matter with respect to which particulars are contained in the register.

(5) A notification required by this regulation must—

(a) be given in writing;

(b) provide full particulars enabling the register kept by the Commissioners to be kept up to date; and

(c) be delivered to the Commissioners within 30 days.

(6) The first of those 30 days begin, as the case requires, on—

(a) the day after the person discovers that the original notification was inaccurate or is in a position to rectify the inadequacy in that notification (see paragraph (2) above); or

(b) the day after the change in circumstances occurred (see paragraphs (3) and (4) above).

(7) The full particulars referred to in paragraph (5)(b) above include (but are not limited to)—

(a) the nature of the relevant inaccuracy, inadequacy or change;

(b) the date on which the inaccuracy in the original notification was discovered or the inadequacy could be rectified;

(c) the date on which the change occurred;

(d) the nature of the inaccuracy, inadequacy or change;

(e) the correct information, particulars or details.

(8) A relevant change of circumstances under paragraph (3) or (4) above includes (but is not limited to)—

(a) the person’s name, trading name, address or principal place of business;

(b) the person’s status (namely, as sole proprietor, partner, unincorporated body, or body corporate);

(c) the name and address of a partner or a change in the membership of a partnership;

(d) the name and address of a trustee or beneficiary of a trust;

(e) the site details.

(9) The Commissioners may, on their own initiative or following a notification under this regulation, correct an entry in the register in a case where they are satisfied that it should be corrected or otherwise brought up to date.

(10) Where a person makes a notification under this regulation that is or becomes inaccurate, inadequate or misleading, the provisions of paragraphs (1) to (9) above shall apply to that notification as if it were the original notification.

Cessation of taxable activities

5.—(1) This regulation applies to a person who has become liable to notify the Commissioners under either regulation 2 or 3.

(2) Where such a person ceases to have the intention of carrying on taxable activities (paragraph 3(1) of Schedule 4 to the Act) he shall notify the Commissioners of that fact.

(3) Such a person shall make that notification in writing setting out—

(a) the day on which he ceased to have the intention, and

(b) the day on which he carried out his final taxable activity.

(4) This notification must be delivered to the Commissioners within 30 days starting from the day after the later of the days referred to in paragraph (3) above.

PART III GROUPS

References to groups, etc

6.—(1) For the purposes of this Part—

(a) a body corporate is a member of a group at any time in relation to which it falls to be treated as such a member in accordance with Schedule 9 to the Act; and

(b) the body corporate which is to be taken as the representative member for a group at any time is the member of the group which in relation to that time is the representative member under that Schedule in the case of that group.

(2) A body corporate that is a member of a group shall, under section 24 of and Schedule 4 to the Act, be registered in the name of the representative member.

Liability for returns

7.  The obligation of a member of a group to make a return under regulations made under section 25 of the Act shall be discharged by the representative member making a return representing the cumulative total of what would be the individual returns for the group members were it not for the group treatment.

Group treatment

8.—(1) An application for group treatment under paragraph 2(1) of Schedule 9 to the Act shall be made to the Commissioners in writing.

(2) In addition, each body corporate which is applying to be treated as a member of the group shall make an application to the Commissioners to that effect in writing.

(3) Any application under paragraphs (1) or (2) above shall include such information and declaration as the Commissioners may require.

Applications and notifications

9.—(1) An application under paragraph 2(2) or 3(1) of Schedule 9 to the Act to add a body corporate to a group, exclude a body corporate from a group, change the representative member for a group or to cease group treatment shall be made in writing to the Commissioners and include such information and declaration as they may require.

(2) A notification under paragraph 6(1) or 6(2) of Schedule 9 to the Act in relation to a body corporate ceasing to be eligible to be treated as a member of a group or a body corporate which is the representative member for a group ceasing to have an established place of business in the United Kingdom shall be made in writing to the Commissioners and include such information and declaration as they may require.

(3) The notification required by paragraph (2) above shall be delivered to the Commissioners no later than the earlier of 30 days after the body corporate becomes aware that it will cease to be eligible to be treated as a member of a group or that it will cease to have an established place of business in the United Kingdom or 30 days after the body corporate ceases to be so eligible or ceases to have such an established place of business, as the case may require.

(4) The first of the 30 days referred to in paragraph (3) above is the first day after the one on which the body corporate becomes aware that it will cease to be so eligible or that it will cease to have an established place of business in the United Kingdom or the day after the one on which the body corporate ceases to be so eligible or ceases to have an established place of business in the United Kingdom, as the case may require.

Modifications etc

10.  A person who has made an application or notification to the Commissioners under this Part shall notify them immediately should any information contained in or provided in connection with that application or notification be or become inaccurate.

Miscellaneous

11.  In this Part, “member” and “representative member” have the same meanings as in section 48(1) of the Act.

PART IV PARTNERSHIPS AND OTHER SPECIAL CASES

Partnerships

12.—(1) This regulation applies for determining by what person anything required to be done by or under the Act is to be done where, apart from this regulation, that requirement would fall on persons carrying on business in partnership.

(2) Any such requirement shall be the joint and several responsibility of every partner.

(3) Subject to paragraphs (4) and (5) below—

(a) compliance with such a requirement by at least one of the partners shall suffice as compliance by all of them; and

(b) in the case of a partnership whose principal place of business is in Scotland, such compliance by a person duly authorised by the partnership shall suffice as compliance by the partners.

(4) Each partner shall comply with the requirement imposed by regulation 2 in relation to Form AL 2.

(5) A person joining or leaving a partnership, as the case requires, shall comply with the requirements imposed by regulation 4 so far as they apply to any change in the membership of a partnership.

Other unincorporated associations

13.—(1) This regulation applies for determining by what persons anything required to be done by or under the Act is to be done where, apart from this regulation, that requirement would fall on persons carrying on business together as an unincorporated body other than a partnership.

(2) Any such requirement shall be the joint and several responsibility of—

(a) first, every person holding office in that body as president, chairman, treasurer, secretary or other similar office; or

(b) secondly, if there is no such office holder, every person who is a member of a committee by which the affairs of that body are managed; or

(c) thirdly, if there is no such office holder or member, every person carrying on that business.

(3) Compliance with such a requirement by one or more of the persons referred to in paragraph (2) above shall suffice as compliance with that requirement by all of them.

(4) But a purported notification under regulation 2(1), 2(2), 2(3) or 2(4) shall not be treated as complying with any of those regulations unless it is made by a person required to do so under paragraph (2)(a), (2)(b) or (2)(c) above, as appropriate.

Non resident taxpayers: requirement and provision for tax representatives

14.—(1) This regulation applies to a person (a “non-resident taxpayer”) who—

(a) is or is required to be registered for the purposes of the levy, and

(b) is not resident in the United Kingdom.

(2) A person who falls within this description shall notify the Commissioners in writing of this fact.

(3) Such notification shall be delivered to the Commissioners within 30 days starting from the day after the first day on which the person falls within the description.

(4) The Commissioners may—

(a) require or permit such a taxpayer to appoint some person resident in the United Kingdom to act as his tax representative for the purposes of the levy with effect from a date they specify, and

(b) oblige the taxpayer to request them, no later than such earlier date than the date in (a) above as they may specify, to approve the appointment of that person as the tax representative.

(5) Any appointment of a person as a tax representative shall take effect only if, and from the date, approved by the Commissioners.

(6) A request for approval under paragraph (4)(b) above shall be in writing and contain such information and particulars, and corresponding declaration by the taxpayer and the proposed tax representative, as the Commissioners may require.

15.—(1) A non-resident may appoint a different tax representative as a replacement for a tax representative whose appointment has taken effect.

(2) Such appointment shall take effect only if, and from the date, approved by the Commissioners.

(3) A request to the Commissioners for the purposes of paragraph (2) above shall be in writing and contain such information and particulars, and corresponding declaration by the taxpayer and the proposed replacement tax representative, as the Commissioners may require.

16.—(1) The Commissioners may, with effect from a date or dates they specify, for good cause and by way of written notice served on the non-resident taxpayer—

(a) withdraw their approval of any person appointed as a tax representative for that non-resident taxpayer;

(b) require that non-resident taxpayer to replace any tax representative with a different tax representative; and

(c) oblige that non-resident taxpayer to request their approval for a person’s appointment as a replacement tax representative.

(2) Regulations 14(5) and (6) shall apply for the purposes of this regulation in corresponding manner as they apply for the purposes of regulation 14(4).

17.—(1) This regulation applies in a case where the Commissioners require the appointment of a tax representative under regulation 14(4)(a) and the non-resident taxpayer—

(a) becomes liable to a penalty under section 33(3) of the Act (penalty for failing in obligation to request the Commissioners' approval of tax representative), or

(b) unreasonably fails to obtain the Commissioners' approval in accordance with regulation 14(4)(b) (approval of tax representative).

(2) Where this regulation applies, the Commissioners may give a direction requiring a specified person to be treated as the appointed and approved tax representative of that non-resident taxpayer from a specified date.

(3) Accordingly, a person specified in a direction under paragraph (2) above shall be treated as the tax representative of the non-resident taxpayer from the specified date until such date as the Commissioners may specify in a further direction.

(4) The Commissioners may only specify a person under paragraph (2) above who—

(a) is eligible to act as a tax representative, and

(b) is suitable in all the circumstances to be the tax representative for the relevant non-resident taxpayer.

(5) The Commissioners may give a direction requiring a specified person to be treated as the appointed and approved tax representative of a non-resident taxpayer as a replacement for a person specified in a direction under paragraph (2) above.

(6) Paragraphs (3) and (4) above apply in relation to paragraph (5) above in corresponding manner as they apply to paragraph (2) above.

(7) Regulations 15 and 16 do not apply in relation to a person specified in a direction under this regulation.

18.—(1) A person shall cease to be the tax representative for a non-resident taxpayer from the time when—

(a) the non-resident taxpayer ceases to be registered;

(b) the non-resident taxpayer replaces that person with a different tax representative under regulation 15 or 16;

(c) the Commissioners so direct under regulation 17;

(d) the person dies, becomes incapacitated or becomes subject to an insolvency procedure;

(e) the person ceases to be eligible to act as a tax representative;

(f) the person delivers to the Commissioners notification in writing that he withdraws as tax representative for the non-resident taxpayer; or

(g) the non-resident taxpayer delivers to the Commissioners notification in writing that he withdraws an appointment that they permitted but did not require.

(2) A person who is specified in a direction under regulation 17 shall not—

(a) cease to be (or be treated as) the tax representative except in accordance with that regulation; or

(b) be permitted to withdraw under paragraph (1)(f) above.

(3) The name of a tax representative (or a person treated as such) shall be registered against the name of the non-resident taxpayer of whom that person is (or is treated as) the representative (section 24(1) of the Act).

(4) That name shall be deleted from the register if the person ceases to be the tax representative for that non-resident taxpayer and the Commissioners consider it appropriate to do so.

19.—(1) A tax representative (or a person treated as such) shall notify and provide full particulars to the Commissioners in writing about any of the following matters.

(2) Such notification must be delivered to the Commissioners no later than 30 days starting from the first day after the matter arises.

(3) The first matter is any change in the name, constitution or ownership of the tax representative’s business, any change in the site details or any event that may require the register to be varied.

(4) The second matter is the tax representative lawfully ceasing to be the appointed tax representative of the relevant non-resident taxpayer.

(5) The third matter is the tax representative ceasing to be eligible to act as a tax representative.

20.  In this Part “eligible to act as a tax representative” is to be construed with reference to section 33(1) of the Act which provides that a tax representative must be resident in the United Kingdom.

PART V PENALTIES

21.  A person who fails to comply with a requirement imposed on him by or under any of the following regulations shall be liable to a penalty of £250 for each such failure—

(a) regulation 2(1), 2(2), 2(3), 2(5), 2(6) or 2(7) (form, manner and timing of notification about registrability);

(b) regulation 4(1) or (5) (notification of changes in particulars);

(c) regulation 10 (notification of changes in relation to groups);

(d) regulation 14(2) or 14(3) (notification by non-resident taxpayer);

(e) regulation 19(1) or 19(2) (notification by tax representative).

PART VI INTERPRETATION

22.—(1) In these Regulations, except where the context requires otherwise—

• “the Act” refers to sections 16 to 49 of and Schedules 4 to 10 to the Finance Act 2001 and any reference to a section of, a Schedule to or a paragraph of a Schedule to the Act refers to the appropriate section of, Schedule to or paragraph of a Schedule to that Act;

• “Form AL 1”, “Form AL 2” and “Form AL 1A” refer respectively to the forms numbered 1, 2 and 3 in the Schedule to these Regulations;

• “levy” refers to aggregates levy;

• “Part”, “regulation” or “regulations” refers to the appropriate Part, regulation or regulations of these Regulations;

• “partner” refers to a person carrying on a business in partnership with at least one other person;

• “taxable activity” and “taxable activities” are to be construed in accordance with the provisions of section 24(3) and paragraph 8(2) of Schedule 4 to the Act.

(2) A reference in these Regulations to a form prescribed in the Schedule to these Regulations shall include a reference to a form which the Commissioners are satisfied is to like effect.

Terry Byrne

Commissioner of Customs and Excise

New King’s Beam House

19th December 2001