The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

1. Introductory Text

2. PART I PRELIMINARY

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

3. PART II REGISTRATION

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

   2. 3. Exemption from registration

   3. 4. Changes in particulars

   4. 5. Cessation of taxable activities

4. PART III GROUPS

   1. 6. References to groups, etc

   2. 7. Liability for returns

   3. 8. Group treatment

   4. 9. Applications and notifications

   5. 10. Modifications etc

   6. 11. Miscellaneous

5. PART IV PARTNERSHIPS AND OTHER SPECIAL CASES

   1. 12. Partnerships

   2. 13. Other unincorporated associations

   3. 14. Non resident taxpayers: requirement and provision for tax representatives

   4. 15. (1) A non-resident may appoint a different tax representative as...

   5. 16. (1) The Commissioners may, with effect from a date or...

   6. 17. (1) This regulation applies in a case where the Commissioners...

   7. 18. (1) A person shall cease to be the tax representative...

   8. 19. (1) A tax representative (or a person treated as such)...

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

6. PART V PENALTIES

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

7. PART VI INTERPRETATION

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

8. Signature

10. Explanatory Note