{
  "url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2007/note",
  "json_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2007/note.json",
  "legislation": "uksi/2007/2168",
  "legislation_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSection 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).\nA 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.\nAn impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The removal must not be for the purpose of extracting the aggregate, see section 17(3)(da) of the Finance Act 2001 (inserted as mentioned in footnote (d))."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulations 3(1) and 3(2) of S.I. 2001/4027, as substituted by S.I. 2003/465."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "By adding such commercial exploitation to the list in regulation 3(2) of S.I. 2001/4027, with effect from 16th August 2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2168/note",
    "retrieved_at": "2026-10-29T03:47:12.189282+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."
}