{
  "url": "https://openlegislation.uk/aggregates-levy-general-amendment-regulations-2018/note",
  "json_url": "https://openlegislation.uk/aggregates-levy-general-amendment-regulations-2018/note.json",
  "legislation": "uksi/2018/395",
  "legislation_title": "The Aggregates Levy (General) (Amendment) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/aggregates-levy-general-amendment-regulations-2018",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of these Regulations)\nThese 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.\nA Tax Impact and Information Note for this instrument has not been prepared as it contains no substantive changes to tax policy.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/395/note",
    "retrieved_at": "2026-10-28T22:59:50.381204+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}