# The Aggregates Levy (General) (Amendment) Regulations 2018, Regulation 2: Amendment to the Aggregates Levy (General) Regulations


(1) The Aggregates Levy (General) Regulations 2002 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—
(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;
(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
(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.”.

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Source: https://www.legislation.gov.uk/uksi/2018/395/regulation/2 (the official version)
Page: https://openlegislation.uk/aggregates-levy-general-amendment-regulations-2018/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.