{
  "url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-36",
  "json_url": "https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-36.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/36",
  "kind": "regulation",
  "number": "36",
  "heading": "Representatives: death, incapacity or insolvency",
  "text": "(1) If the Commissioners so require, a representative who controls the assets of a registrable person because of death, incapacity or the application of an insolvency procedure shall, for the purposes of AL and subject to this regulation, be treated as if he was the registrable person.\n(2) Any requirement resulting from paragraph (1) above for the representative to pay AL shall only apply to the extent of the assets he controls.\n(3) Any other requirement resulting from paragraph (1) above shall apply in the same way as it would have applied to the registrable person but for the death, incapacity or insolvency procedure.\n(4) In this regulation “registrable person” may include, as appropriate, the estate of a deceased individual.\n(5) An insolvency procedure is applied to a person for the purposes of this regulation in the circumstances described by sub-sections (7) to (9) of section 37 of the Act (insolvency procedures for the purposes of this regulation).",
  "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/36",
    "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."
}