The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2016
The Regulations amend the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 (S.I. 2001/4027) (“the 2001 Regulations”) and revoke the Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2015 (S.I. 2015/1487) (“the 2015 Regulations”). The Regulations make provision similar to that made by the 2015 Regulations, but with drafting modifications. Two exemptions from registration apply in respect of a quantity of aggregate that is exempt under section 17 of the Finance Act 2001 which is made subject to commercial exploitation on or after 1st November 2016. One of the exemptions applies subject to compliance with conditions set out in inserted regulation 3A to the 2001 Regulations.