The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2014
These Regulations, which come into force on 1st April 2014, amend the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 (S.I. 2001/4027) (“the Registration Regulations”) to take account of the removal of certain exemptions from the aggregates levy provided for in section 17(3) and (4) of the Finance Act 2001 (“the Act”).
Lifecycle
Department
Made
27 Mar 2014
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In force
01 Apr 2014
Enabling power
The Commissioners for Her Majesty’s Revenue and Customsmake the following Regulations in exercise of the powers conferred by sections 24(4) and 45(5) of the Finance Act 2001:
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