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The Aggregates Levy (General) (Amendment) Regulations 2018

S.I. 2018/395 · Made 21 March 2018

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Aggregates Levy

Made 21st March 2018

Laid before the House of Commons 23rd March 2018

Coming into force 1st April 2018

The Commissioners for Her Majesty’s Revenue and Customs, make the following Regulations in exercise of the powers conferred by section 30(1)(d) of the Finance Act 2001f1, and now exercisable by themf2.

Annotations to the whole text

Footnotes

f1

2001 c. 9.

f2

Section 48(1) of the Finance Act 2001 defines “the Commissioners” as those of Customs and Excise for the purposes of Part 2 of that Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference in any enactment to the Commissioners for Her Majesty’s Revenue and Customs

Contents

  1. 1Citation and commencement
  2. 2Amendment to the Aggregates Levy (General) Regulations
  3. Signature
  4. Explanatory note

1Citation and commencement

These Regulations may be cited as the Aggregates Levy (General) (Amendment) Regulations 2018 and come into force on 1st April 2018.

2Amendment to the Aggregates Levy (General) Regulations

(1)

The Aggregates Levy (General) Regulations 2002f1 are amended as follows.

(2)

In regulation 2 (general interpretation), for the definition of “disposed of to landfill” substitute—

  • ““disposed of to landfill” is to be construed in accordance with—

    1. (a)

      in relation to a disposal in England or Northern Ireland, section 40(4) (charge to tax: meaning of landfill site) and section 40A (disposals of material) of the Finance Act 1996f2;

    2. (b)

      in relation to a disposal in Scotland, section 5 (disposal by way of landfill) and section 12(1) (landfill sites) of the Landfill Tax (Scotland) Act 2014f3; or

    3. (c)

      in relation to a disposal in Wales, section 4 (disposal of material by way of landfill) and section 5(1) (authorised landfill sites) of the Landfill Disposals Tax (Wales) Act 2017f4.”.

Signature

Jim Harra

Nick Lodge

Two of the Commissioners for Her Majesty’s Revenue and Customs

21st March 2018

Explanatory note

(This note is not part of these Regulations)

These Regulations amend the Aggregates Levy (General) Regulations 2002 (S.I. 2002/761). The amendment to the definition of “disposed of to landfill” ensures that a credit remains available for the purposes of Aggregates Levy in respect of landfill disposals in any part of the United Kingdom, but that such disposal must be made at a landfill site that is authorised, licensed or permitted in accordance with environmental legislation.

A Tax Impact and Information Note for this instrument has not been prepared as it contains no substantive changes to tax policy.