# The Aggregates Levy (General) Regulations 2002, Regulation 2: General interpretation


In these Regulations except where the context requires otherwise—
“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;
“aggregate” has the meaning given in section 17(1) of the Act;
“AL” refers to aggregates levy;
“commercial exploitation” and “commercially exploited” are to be construed in accordance with section 19 of the Act;
“disposed of to landfill” is to be interpreted in accordance with sections 65 and 70(2) of the Finance Act 1996;
“exempt aggregate” means aggregate which is not taxable aggregate;
“exempt process” has the meaning given in section 18(2) of the Act;
“originating site” has the meaning given in section 20(1) of the Act;
“Part”, “regulation” or “regulations” refers to the appropriate Part, regulation or regulations of these Regulations;
“published notice” refers to a notice published by the Commissioners and not withdrawn or replaced by a further notice;
“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;
“Schedule” refers to the Schedule to these Regulations;
“taxable aggregate” is to be construed in accordance with section 17 of the Act;
“working day” excludes Saturday, Sunday and any bank or public holiday.

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Source: https://www.legislation.gov.uk/uksi/2002/761/regulation/2 (the official version)
Page: https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.