(This note is not part of the Regulations)
1. These Regulations make provision about registration for aggregates levy (AL) and certain related matters. They take effect on 11th January 2002 in accordance with Part I.
2. People who carry out or intend to carry out activities that make them registrable for AL must notify Customs and Excise accordingly. Part II regulates the notification process. Certain people are exempt from the requirement to register as specified in regulation 3.
3. In general, a person has 30 days to notify Customs using Form AL 1. Site details must be notified on Form AL 1A. Partnership details must be notified individually using Form AL 2. Customs may require further details in particular cases. Provision is also made for notifying Customs about errors and changes in circumstances.
4. Part III makes provision in relation to group treatment. Group members are to be registered in the name of the group’s representative member who is to account for levy due from all the members of the group on a joint return. Provision is made in relation to a number of applications and notifications, including applications and notifications relating to changes in the composition of the group, the identity of the representative member and the ending of group treatment.
5. Part IV makes provision about who is responsible for certain AL requirements in the case of partnerships and unincorporated associations. It also makes provision for the voluntary or compulsory appointment of tax representatives for taxpayers who are not resident in the United Kingdom. There are detailed rules about changes to the arrangements.
6. A breach of these regulations may lead to a penalty under Part V, or, in certain cases where so specified, under sections 16 to 49 of and Schedules 4 to 10 to the Finance Act 2001.
7. Part VI defines some of the expressions used elsewhere in the Regulations.