Regulation 8 Exemption from registrationI1

This regulation applies where the only taxable activity that a person is carrying out or intends to carry out is the commercial exploitation of aggregate referred to in section 6(2) to 6(8) of the Act.

Such a person is exempt from the following requirements—

Such a person may still be required to keep records and meet other duties prescribed by Regulations made under section 18(5) and (6) of the Act.