# The Aggregates Levy (General) Regulations 2002, Regulation 9: Records


(1) A registrable person is obliged to keep a record to be known as the “aggregates levy account” (periodic summary of AL due).
(2) 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”.
(3) 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”.
(4) A record within this regulation must be kept in the manner stipulated in a published notice.

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Source: https://www.legislation.gov.uk/uksi/2002/761/regulation/9 (the official version)
Page: https://openlegislation.uk/aggregates-levy-general-regulations-2002/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.