OpenLegislation

Regulation 22

Original text. Later amendments are not shown.

(1)

In these Regulations, except where the context requires otherwise—

  • “the Act” refers to sections 16 to 49 of and Schedules 4 to 10 to the Finance Act 2001 and any reference to a section of, a Schedule to or a paragraph of a Schedule to the Act refers to the appropriate section of, Schedule to or paragraph of a Schedule to that Act;

  • “Form AL 1”, “Form AL 2” and “Form AL 1A” refer respectively to the forms numbered 1, 2 and 3 in the Schedule to these Regulations;

  • “levy” refers to aggregates levy;

  • “Part”, “regulation” or “regulations” refers to the appropriate Part, regulation or regulations of these Regulations;

  • “partner” refers to a person carrying on a business in partnership with at least one other person;

  • “taxable activity” and “taxable activities” are to be construed in accordance with the provisions of section 24(3) and paragraph 8(2) of Schedule 4 to the Act.

(2)

A reference in these Regulations to a form prescribed in the Schedule to these Regulations shall include a reference to a form which the Commissioners are satisfied is to like effect.