SCHEDULES
SCHEDULE 4 AGGREGATES LEVY: REGISTRATION
3Notification of loss or prospective loss of registrability
1
A person who, having become liable to give a notification by virtue of paragraph 1 above, ceases (whether before or after being registered) to have the intention of carrying out taxable activities shall notify the Commissioners of that fact.
2
A person who fails to comply with sub-paragraph (1) above shall be liable to a penalty of £250.