{
  "url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-10",
  "json_url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-10.json",
  "legislation": "uksi/2002/761",
  "legislation_title": "The Aggregates Levy (General) Regulations 2002",
  "legislation_url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Records",
  "text": "A registrable person is obliged to keep the following records—\n(a) his business and accounting records;\n(b) his stock record;\n(c) copies of all invoices issued by him;\n(d) all invoices received by him;\n(e) copies of all credit and debit notes or similar documents issued by him;\n(f) all credit and debit notes or similar documents received by him;\n(g) documentary evidence (including the workings and all relevant background documents) to explain and support any calculation of the weight of—\n(i) taxable aggregate which has been subject to commercial exploitation; and\n(ii) exempt aggregate;\n(h) documentary evidence regarding the adjustment of an entry concerning the amount of AL for which he is liable to account;\n(i) documentary evidence regarding any claim by him for a tax credit under regulation 12 (bad debts) including, as appropriate, evidence of insolvency or liquidation and, in each case, regarding any relevant surrounding circumstances;\n(j) documentary evidence regarding any claim by him for a tax credit under regulation 13 (other tax credits) including, as appropriate, evidence of export and end use and, in each case, regarding any relevant surrounding circumstances;\n(k) documentary evidence regarding amounts of aggregate which have been dumped or disposed of to landfill;\n(l) a record of the information he relies on in making each return pursuant to regulation 7;\n(m) any other record that may be directed by the Commissioners or stipulated in a published notice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/761/regulation/10",
    "retrieved_at": "2026-10-29T07:10:32.696020+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."
}