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

S.I. 2007/2168 · made 25 July 2007

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

Made under: Finance Act 2001 (Section 24, Section 45)

PDFs: Printed copy https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2007/pdf/uksi_20072168_en.pdf; Explanatory Memorandum https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2007/pdf/uksiem_20072168_en.pdf

## Introductory text

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 Customs make the following Regulations in exercise of the powers conferred by sections 24(4) and 45(5) of the Finance Act 2001:

## 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 2001, 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 2001.

## 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 ground 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 levy. These Regulations incorporate railways aggregate into the latter exemption.
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2007/2168 (the official version)
Page: https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.