{
  "url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2003/note",
  "json_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2003/note.json",
  "legislation": "uksi/2003/465",
  "legislation_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2003",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\n1. These Regulations, which come into force on 1st April 2003, amend the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 (S.I. 2001/4027) (“the principal Regulations”).\n2. Regulation 3 substitutes a new regulation for regulation 3 of the principal Regulations.\n3. Paragraph (2) of the new regulation expands the definition of a “relevant taxable activity” to include the commercial exploitation of other exempt aggregate.\n4. Paragraph (3) of the new regulation imposes a requirement to notify on certain persons who are otherwise exempt from the requirement of registration as provided for in paragraph 1A of Schedule 4 to the Finance Act 2001 (c. 9) (inserted by paragraph 9 of Schedule 38 to the Finance Act 2002 (c. 23)).\n5. Paragraph (4) of the new regulation imposes a further requirement on such persons to notify certain changes in circumstance after the initial notification has been made.\n6. Paragraph (5) of the new regulation inserts a definition of “published notice”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/465/note",
    "retrieved_at": "2026-10-29T06:31:07.902861+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."
}