The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2002
1.
These Regulations may be cited as the Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2002 and come into force on 15th August 2002.
2.
3.
In regulation 3, omit paragraph (2).
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These Regulations, which come into force on 15th August 2002, amend the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 (S.I. 2001/4027) (“the principal Regulations”).
Regulation 3 removes the provision in the principal Regulations relating to the manner of notification in the case of persons who are exempted from the requirement of registration.
This follows from amendments to the primary law for aggregates levy which are contained in paragraph 9 of Schedule 38 to the Finance Act 2002 (c. 23).
One of the effects of the amendments is to remove the existing requirement for persons who are exempted from the requirement of registration to notify the Commissioners of that fact. In the absence of any requirement to so notify, regulation 3(2) of the principal Regulations is otiose.