{
  "url": "https://openlegislation.uk/aggregates-levy-general-amendment-regulations-2018/regulation-2",
  "json_url": "https://openlegislation.uk/aggregates-levy-general-amendment-regulations-2018/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment to the Aggregates Levy (General) Regulations",
  "text": "(1) The Aggregates Levy (General) Regulations 2002 are amended as follows.\n(2) In regulation 2 (general interpretation), for the definition of “disposed of to landfill” substitute—\n““disposed of to landfill” is to be construed in accordance with—\n(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 1996;\n(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 2014; or\n(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 2017.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/761. There are amending instruments, but none is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "c. 8. Sections 40(4) and 40A were inserted by section 42 of, and Schedule 12 to, the Finance Act 2018 (c. 3). From 1st April 2018, landfill tax under Part 3 of the Finance Act 1996 is charged only on disposals in England and Northern Ireland."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2014 asp 2."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2017 anaw 3. These provisions will come into force on 1st April 2018 by virtue of S.I. 2018/35 (W. 11) (C. 6)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/395/regulation/2",
    "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."
}