# The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001, Regulation 5: Cessation of taxable activities


(1) This regulation applies to a person who has become liable to notify the Commissioners under either regulation 2 or 3.
(2) Where such a person ceases to have the intention of carrying on taxable activities (paragraph 3(1) of Schedule 4 to the Act) he shall notify the Commissioners of that fact.
(3) Such a person shall make that notification in writing setting out—
(a) the day on which he ceased to have the intention, and
(b) the day on which he carried out his final taxable activity.
(4) This notification must be delivered to the Commissioners within 30 days starting from the day after the later of the days referred to in paragraph (3) above.

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Source: https://www.legislation.gov.uk/uksi/2001/4027/regulation/5 (the official version)
Page: https://openlegislation.uk/aggregates-levy-registration-and-miscellaneous-provisions-regulations-2001/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.