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The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2007

S.I. 2007/2168 · Made 25 July 2007

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

AGGREGATES LEVY

Made 25th July 2007

Laid before the House of Commons 25th July 2007

Coming into force 16th August 2007

The Commissioners for Her Majesty’s Revenue and Customsf1 make the following Regulations in exercise of the powers conferred by sections 24(4) and 45(5) of the Finance Act 2001f2:

Annotations to the whole text

Footnotes

f1

Section 48(1) of the Finance Act 2001 (c. 9) defines “the Commissioners” as those of Customs and Excise for the purposes of Part 2 of that Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

f2

2001 c. 9. Section 24(4) came into force on 11th January 2002 (article 2 of S.I. 2001/4033 (C. 129)).

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. Signature
  4. Explanatory note

1

These Regulations may be cited as the Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2007 and come into force on 16th August 2007.

2

(1)

In regulation 3(2) of the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001f1, after “(d),” insert “(da),”.

(2)

Paragraph (1) only has effect in relation to the commercial exploitation on or after 16th August 2007 of aggregate which is exempt under section 17(3)(da) of the Finance Act 2001f2.

Signature

Steve Lamey

Dave Hartnett

Two of the Commissioners for Her Majesty’s Revenue and Customs

25th July 2007

Explanatory note

(This note is not part of the Regulations)

Section 17(3)(da) of the Finance Act 2001 renders exempt for aggregates levy purposes aggregate removed from the groundf1 along the line and in the course of improving, maintaining or constructing railways, tramways or monorails (railways aggregate).

A person commercially exploiting only exempt aggregate is exempt from the requirement of registration by HM Revenue and Customs for aggregates levyf2. These Regulations incorporate railways aggregate into the latter exemptionf3.

An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.