# The Aggregates Levy (General) Regulations 2002, Regulation 10: Records


A registrable person is obliged to keep the following records—
(a) his business and accounting records;
(b) his stock record;
(c) copies of all invoices issued by him;
(d) all invoices received by him;
(e) copies of all credit and debit notes or similar documents issued by him;
(f) all credit and debit notes or similar documents received by him;
(g) documentary evidence (including the workings and all relevant background documents) to explain and support any calculation of the weight of—
(i) taxable aggregate which has been subject to commercial exploitation; and
(ii) exempt aggregate;
(h) documentary evidence regarding the adjustment of an entry concerning the amount of AL for which he is liable to account;
(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;
(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;
(k) documentary evidence regarding amounts of aggregate which have been dumped or disposed of to landfill;
(l) a record of the information he relies on in making each return pursuant to regulation 7;
(m) any other record that may be directed by the Commissioners or stipulated in a published notice.

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Source: https://www.legislation.gov.uk/uksi/2002/761/regulation/10 (the official version)
Page: https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.