The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001

Notification of registrability: form, manner, timing, etc

2.—(1) A person who is required to notify the Commissioners under paragraph 1(1)(a) or (b) of Schedule 4 to the Act (notification of registrability for aggregates levy) shall do so on Form AL 1.

(2) But a partner so required shall do so on Form AL 1 and Form AL 2.

(3) All persons who notify their registrability under paragraph (1) or (2) above shall in addition notify the Commissioners of their site details on Form AL 1A.

(4) A person may make the notification required by paragraph (1), (2) or (3) above on either—

(a) a version of a relevant form completed (other than in respect of the inclusion of the requisite signature) by telephone; or

(b) subject to his possession of an approved digital certificate, an electronic version of a relevant form;

and, in either case, the version used shall not differ in any material respect from Form AL 1, Form AL 2 or Form AL 1A but may include relevant modifications.

(5) In all cases the required notification must contain and provide full information and particulars about every matter referred to in Form AL 1, Form AL 1A and, in the case of a partner, Form AL 2, together with such further details as the Commissioners may require.

(6) A person so required on 11th January 2002 must deliver the notification to the Commissioners no later than 1st March 2002.

(7) A person to whom paragraph (6) above does not apply, but who becomes so required after 11th January 2002, must deliver the notification to the Commissioners within 30 days starting from the day after becoming so required.

(8) A person who is required but fails to comply with this regulation remains subject to paragraph 1(1) of Schedule 4 to the Act.

(9) In this regulation—

“approved digital certificate” means a digital certificate which is accepted by the Commissioners as identifying a person for the purpose of their authorisation of his use of an electronic communication in respect of an assigned matter;

“assigned matter” has the meaning given in section 1(1) of the Customs and Excise Management Act 1979(1);

“electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000(2);

“electronic version” means the version which is submitted by means of an electronic communication;

“notify” and “notification” are to be construed according to the context so as to cover notification by post, telephone and by means of an electronic communication according to the context;

“relevant form” means Form AL 1, Form AL 2 and Form AL 1A.

(1)

1979 c. 2.

(2)

2000 c. 7.