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The Aggregates Levy (General) Regulations 2002
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- UK Statutory Instruments
- 2002 No. 761
- PART III
- Regulation 9
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9.—(1) A registrable person is obliged to keep a record to be known as the “aggregates levy account” (periodic summary of AL due).
(2) A registrable person who makes a claim under regulations 12 and 15(1) (tax credits in respect of bad debts) is obliged to keep a record to be known as the “aggregates levy bad debts account”.
(3) A registrable person who makes a claim under regulations 13 and 15(1) (other tax credits) is obliged to keep a record to be known as the “aggregates levy tax credits account”.
(4) A record within this regulation must be kept in the manner stipulated in a published notice.
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