Regulation 39 Original text. Later amendments are not shown. In regulation 2(1) of the Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997f1 under the meaning given for “relevant tax” insert— “(g) aggregates levy;”. Annotations Footnotes f1 S.I. 1997/1431, amended by S.I. 2001/838. ← Regulation 38 Regulation 39 Signature →