{
  "url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-28",
  "json_url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-28.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/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Correction of errors in AL returns",
  "text": "(1) A registrable person shall correct any error made by him in accounting for AL or in connection with his AL account and, as appropriate, make any adjustment required by regulation 7(1)(b) (adjustment of AL returns).\n(2) That correction or adjustment shall be made within such time and by means of such payment, financial adjustment, entry in accounts or other method as the Commissioners may require.\n(3) This regulation has effect subject to, as the case requires—\n(a) the time limit applying to regulations 15(1), 18(1) and 18(2) (tax credits) (see regulations 15(7) and 18(4)—amounts paid more than three years before claim made and assessment subject to time limit in paragraph 5 of Schedule 8 to the Act);\n(b) a time limit of three years after the end of the accounting period in relation to which the error was made or the adjustment became required; or\n(c) any time limit for an assessment in relation to the error (see paragraphs 2(1), 2(2)(d), 3 and 4 of Schedule 5 to the Act).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am (with savings)",
      "affecting": "uksi/2010/642",
      "affecting_title": "The Aggregates Levy (General) (Amendment) Regulations 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/761/regulation/28",
    "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."
}