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Explanatory Note

(This note is not part of the Order)

This Order brings into force on 20th December 2001 the provisions of primary law that empower Customs and Excise to make regulations in respect of the registration process for aggregates levy(1) (AL).

The primary law applying to AL registration is brought into force by the Order on 1lth January 2002(2).

(1)

Paragraphs 5 and 6 of Schedule 4 to the Finance Act 2001 (c. 9).

(2)

Section 24 of and paragraphs 1, 2, 3, 4, 7 and 8 of Schedule 4 to the Finance Act 2001.