{
  "url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-3",
  "json_url": "https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Exemption from registration",
  "text": "(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.\n(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.\n(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.\n(4) In this regulation—\n“aggregate” has the meaning given in section 17(1) of the Act;\n“commercial exploitation” has the meaning given in section 19 of the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2015/1487",
      "affecting_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2015"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2015/1487",
      "affecting_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2015"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/836",
      "affecting_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2016/967",
      "affecting_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2016"
    },
    {
      "type": "am (with transtl provns)",
      "affecting": "uksi/2007/2168",
      "affecting_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2007"
    },
    {
      "type": "subst",
      "affecting": "uksi/2003/465",
      "affecting_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2003"
    },
    {
      "type": "omitted",
      "affecting": "uksi/2014/836",
      "affecting_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2014"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2002/1929",
      "affecting_title": "The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2002"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2023/30",
      "affecting_title": "Finance (No. 2) Act 2023"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2023/30",
      "affecting_title": "Finance (No. 2) Act 2023"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/4027/regulation/3",
    "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."
}