{
  "url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2016/regulation-5",
  "json_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2016/regulation-5.json",
  "legislation": "uksi/2016/967",
  "legislation_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-amendment-regulations-2016",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment",
  "text": "After regulation 3 insert—\n“Conditional exemption from registration\n3A. (1) Subject to paragraph (2), a person (“P”) is exempt from registration where P on or after 1st November 2016—\n(a) subjects to commercial exploitation a quantity of aggregate that is other exempt aggregate; and\n(b) only subjects to commercial exploitation a quantity of aggregate that is exempt under section 17 of the Act.\n(2) The exemption in paragraph (1) applies if P complies with the following conditions.\n(3) Condition 1 is that P must notify the Commissioners in writing of—\n(a) P’s business name and address and, where applicable, company registration number;\n(b) each type of other exempt aggregate which P subjects to commercial exploitation; and\n(c) the particulars set out in paragraph (4) in respect of each type of other exempt aggregate required to be notified under sub-paragraph (b).\n(4) The particulars referred to in paragraph (3)(c) are as follows—\n(a) the date (“the commencement date”) on which commercial exploitation commenced;\n(b) where the commercial exploitation has ceased—\n(i) the date on which it ceased; and\n(ii) an estimate of the tonnage exploited;\n(c) where the commercial exploitation has not ceased, an estimate of the tonnage which is intended to be exploited in each 12 month period after the commencement date; and\n(d) each location at which the commercial exploitation takes place.\n(5) Condition 2 is that the notification required by condition 1 must be given—\n(a) where only one type of other exempt aggregate is notified by P and—\n(i) the commencement date is on or after 1st November 2016, by no later than 3 months after the commencement date; or\n(ii) the commencement date is before 1st November 2016, by no later than 31st December 2016; or\n(b) where more than one type of other exempt aggregate is notified by P and—\n(i) none of the commencement dates is before 1st November 2016, by no later than 3 months after the earliest commencement date; or\n(ii) any of the commencement dates is before 1st November 2016, by no later than 31st December 2016.\n(6) Condition 3 is that where a change occurs in any of the information given to the Commissioners after the date that a notification is given further to condition 1 or this condition, P must—\n(a) notify the Commissioners of the change; and\n(b) make that notification by no later than 4 weeks after the next 1st January following the date on which the change occurs.\n(7) Condition 4 is that if any of the information given in a notification required by condition 1 or 3 is incorrect at the time it is given, P must—\n(a) notify the Commissioners of the correct information; and\n(b) make that notification as soon as reasonably possible after P becomes aware that the information is incorrect.\n(8) The Commissioners may allow P additional time to that set out in condition 2 or 3 to make a notification.\n(9) In this regulation, “other exempt aggregate” means a quantity of aggregate that is exempt under section 17 of the Act other than such aggregate referred to in regulation 3(a)(i), (ii) or (iii).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/967/regulation/5",
    "retrieved_at": "2026-10-28T23:19:36.794691+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."
}