# The Aggregates Levy (General) Regulations 2002, Regulation 5: Accounting periods


(1) A registrable person shall be subject to accounting periods.
(2) In the case of a registered person, these shall be each three month period ending on the dates notified to him at any time by the Commissioners for this purpose.
(3) In the case of any other registrable person, these shall be each three month period ending on 31 March, 30 June, 30 September or 31 December.
(4) However, in such cases and subject to such conditions as may be stipulated by the Commissioners in a published notice, the Commissioners may vary the start, end and length of any accounting period.

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Source: https://www.legislation.gov.uk/uksi/2002/761/regulation/5 (the official version)
Page: https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.