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1. These Regulations may be cited as the Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2014 and come into force on 1st April 2014(1).
The amendments made by these Regulations are consequential upon Budget resolution number 60 passed by the House of Commons on 25th March 2014 under the Provisional Collection of Taxes Act 1968 (c. 2), section 1. This resolution has statutory effect but, under the provisions of section 1(3) of that Act, will cease to have effect unless re-enacted in the Finance Act 2014. Relevant amendments to this section were made by section 60 of the Finance Act 1968 (c. 44), section 205(5) of the Finance Act 1993 (c. 34), section 50(1) of the Finance (No. 2) Act 1997 (c. 58), section 112 of the Finance Act 2007 (c. 11) and section 88(1) to (8) of the Finance Act 2011 (c. 11).
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