Regulation 9 Records

A registrable person is obliged to keep a record to be known as the “aggregates levy account” (periodic summary of AL due).

A registrable person who makes a claim under regulations 12 and 15(1) (tax credits in respect of bad debts) is obliged to keep a record to be known as the “aggregates levy bad debts account”.

A registrable person who makes a claim under regulations 13 and 15(1) (other tax credits) is obliged to keep a record to be known as the “aggregates levy tax credits account”.

A record within this regulation must be kept in the manner stipulated in a published notice.