{
  "url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-2",
  "json_url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "General interpretation",
  "text": "In these Regulations except where the context requires otherwise—\n“the Act” refers to sections 16 to 49 of and Schedules 4 to 10 to the Finance Act 2001 and any reference to a section of, Schedule to or paragraph of a Schedule to the Act refers to the appropriate section of, Schedule to or paragraph of a Schedule to that Act;\n“aggregate” has the meaning given in section 17(1) of the Act;\n“AL” refers to aggregates levy;\n“commercial exploitation” and “commercially exploited” are to be construed in accordance with section 19 of the Act;\n“disposed of to landfill” is to be interpreted in accordance with sections 65 and 70(2) of the Finance Act 1996;\n“exempt aggregate” means aggregate which is not taxable aggregate;\n“exempt process” has the meaning given in section 18(2) of the Act;\n“originating site” has the meaning given in section 20(1) of the Act;\n“Part”, “regulation” or “regulations” refers to the appropriate Part, regulation or regulations of these Regulations;\n“published notice” refers to a notice published by the Commissioners and not withdrawn or replaced by a further notice;\n“registrable person” refers to a person who is registered or required to be registered under section 24 of and Schedule 4 to the Act other than a person who is exempt from the requirement of registration under regulations made under section 24(4) of the Act;\n“Schedule” refers to the Schedule to these Regulations;\n“taxable aggregate” is to be construed in accordance with section 17 of the Act;\n“working day” excludes Saturday, Sunday and any bank or public holiday.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/2018/395",
      "affecting_title": "The Aggregates Levy (General) (Amendment) Regulations 2018"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/761/regulation/2",
    "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."
}