http://www.legislation.gov.uk/uksi/2001/4027/contents/made

The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

Trusts

King's Printer of Acts of Parliament

2013-12-09

AGGREGATES LEVY

The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

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The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2015

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The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

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The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2015

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The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

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The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2014

reg. 3(1)

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The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

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The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2014

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The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

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The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2016

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The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

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The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2016

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The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

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Finance (No. 2) Act 2023

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The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

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Finance (No. 2) Act 2023

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The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

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The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2007

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The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

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The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2003

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The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

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The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2002

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The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

PART IPRELIMINARY

1These Regulations may be cited as the Aggregates Levy (Registration...

PART IIREGISTRATION

2Notification of registrability: form, manner, timing, etc

3Exemption from registration

4Changes in particulars

5Cessation of taxable activities

PART IIIGROUPS

6References to groups, etc

7Liability for returns

8Group treatment

9Applications and notifications

10Modifications etc

11Miscellaneous

PART IVPARTNERSHIPS AND OTHER SPECIAL CASES

12Partnerships

13Other unincorporated associations

14Non resident taxpayers: requirement and provision for tax representatives

15(1) A non-resident may appoint a different tax representative as...

16(1) The Commissioners may, with effect from a date or...

17(1) This regulation applies in a case where the Commissioners...

18(1) A person shall cease to be the tax representative...

19(1) A tax representative (or a person treated as such)...

20In this Part “eligible to act as a tax representative”...

PART VPENALTIES

21A person who fails to comply with a requirement imposed...

PART VIINTERPRETATION

22(1) In these Regulations, except where the context requires otherwise—...

2001 No. 4027

AGGREGATES LEVY

The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

Made19th December 2001

Laid before the House of Commons20th December 2001

Coming into force11th January 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 24(4), 33(1), 33(2), 34(2), 34(4), 35(4), 36(1) and 45 of, paragraphs 5 and 6 of Schedule 4 to and paragraph 7 of Schedule 9 to the Finance Act 20011, section 132 of the Finance Act 19992, and of all other powers enabling them in that behalf, hereby make the following Regulations: