{
  "url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-22",
  "json_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-22.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/22",
  "kind": "regulation",
  "number": "22",
  "heading": null,
  "text": "(1) In these Regulations, except where the context requires otherwise—\n“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;\n“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;\n“levy” refers to aggregates levy;\n“Part”, “regulation” or “regulations” refers to the appropriate Part, regulation or regulations of these Regulations;\n“partner” refers to a person carrying on a business in partnership with at least one other person;\n“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.\n(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.",
  "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/22",
    "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."
}