{
  "url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-21",
  "json_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-21.json",
  "legislation": "uksi/2001/4027",
  "legislation_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001",
  "path": "regulation/21",
  "kind": "regulation",
  "number": "21",
  "heading": null,
  "text": "A person who fails to comply with a requirement imposed on him by or under any of the following regulations shall be liable to a penalty of £250 for each such failure—\n(a) regulation 2(1), 2(2), 2(3), 2(5), 2(6) or 2(7) (form, manner and timing of notification about registrability);\n(b) regulation 4(1) or (5) (notification of changes in particulars);\n(c) regulation 10 (notification of changes in relation to groups);\n(d) regulation 14(2) or 14(3) (notification by non-resident taxpayer);\n(e) regulation 19(1) or 19(2) (notification by tax representative).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/4027/regulation/21",
    "retrieved_at": "2026-10-29T07:18:29.478743+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."
}