# The Aggregates Levy (General) (Amendment) Regulations 2018, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/2018/395/note (the official version)
Page: https://openlegislation.uk/aggregates-levy-general-amendment-regulations-2018/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.