Regulation 3 Exemption from registration

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg. 3(2) substituted by Aggregates Levy (Registration and Miscellaneous Provisions) 2015 reg. 3(1)
reg. 3(3)(4) inserted by Aggregates Levy (Registration and Miscellaneous Provisions) 2015 reg. 3(2)
reg. 3(2) substituted by Aggregates Levy (Registration and Miscellaneous Provisions) 2014 reg. 3(1)
reg. 3 substituted by Aggregates Levy (Registration and Miscellaneous Provisions) 2016 reg. 4
reg 3 am (with transtl provns) by Aggregates Levy (Registration and Miscellaneous Provisions) 2007 reg 2
reg 3 subst by Aggregates Levy (Registration and Miscellaneous Provisions) 2003 regs 2, 3
reg. 3(3)(4) omitted by Aggregates Levy (Registration and Miscellaneous Provisions) 2014 reg. 3(2)
reg 3 rev in pt by Aggregates Levy (Registration and Miscellaneous Provisions) 2002 regs 2, 3
reg. 3(a)(i) words substituted by Finance (No. 2) Act 2023 s. 330(4)(a)(5)
reg. 3(a)(ii) words substituted by Finance (No. 2) Act 2023 s. 330(4)(b)(5)

(1)

Where the only taxable activities that a person carries out or intends to carry out are relevant taxable activities, that person shall be exempt from the requirement of registration and all consequent obligations and liabilities.

(2)

Such a person shall notify the Commissioners (notification under paragraph 1(1)(c) of Schedule 4 to the Act) of this fact in writing in a manner approved by the Commissioners or as they may direct.

(3)

For the purposes of this regulation, a “relevant taxable activity” is the commercial exploitation of aggregate which is exempt under section 17(3)(b), (c) or (d) of the Act.

(4)

In this regulation—

“aggregate” has the meaning given in section 17(1) of the Act;
“commercial exploitation” has the meaning given in section 19 of the Act.