The Aggregates Levy (General) Regulations 2002

General interpretation

2.  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, Schedule to or paragraph of a Schedule to the Act refers to the appropriate section of, Schedule to or paragraph of a Schedule to that Act;

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

• “AL” refers to aggregates levy;

• “commercial exploitation” and “commercially exploited” are to be construed in accordance with section 19 of the Act;

• “disposed of to landfill” is to be interpreted in accordance with sections 65 and 70(2) of the Finance Act 1996(1);

• “exempt aggregate” means aggregate which is not taxable aggregate;

• “exempt process” has the meaning given in section 18(2) of the Act;

• “originating site” has the meaning given in section 20(1) of the Act;

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

• “published notice” refers to a notice published by the Commissioners and not withdrawn or replaced by a further notice;

• “registrable person” refers to a person who is registered or required to be registered under section 24 of and Schedule 4 to the Act other than a person who is exempt from the requirement of registration under regulations made under section 24(4) of the Act;

• “Schedule” refers to the Schedule to these Regulations;

• “taxable aggregate” is to be construed in accordance with section 17 of the Act;

• “working day” excludes Saturday, Sunday and any bank or public holiday.

(1)

1996 c. 8.