# The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2003, Note: Explanatory note


(This note is not part of the Regulations)
1. 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”).
2. Regulation 3 substitutes a new regulation for regulation 3 of the principal Regulations.
3. Paragraph (2) of the new regulation expands the definition of a “relevant taxable activity” to include the commercial exploitation of other exempt aggregate.
4. 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)).
5. 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.
6. Paragraph (5) of the new regulation inserts a definition of “published notice”.

---
Source: https://www.legislation.gov.uk/uksi/2003/465/note (the official version)
Page: https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2003/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.