Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001
| Jurisdiction | UK Non-devolved |
| Citation | SI 2001/4027 |
| Year | 2001 |
2001 No. 4027
AGGREGATES LEVY
The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001
Made 19th December 2001
Laid before the House of Commons 20th December 2001
Coming into force 11th January 2002
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 24(4), 33(1), 33(2), 34(2), 34(4), 35(4), 36(1) and 45 of, paragraphs 5 and 6 of Schedule 4 to and paragraph 7 of Schedule 9 to the Finance Act 20011, section 132 of the Finance Act 19992, and of all other powers enabling them in that behalf, hereby make the following Regulations:
PART I
PRELIMINARY
1. These Regulations may be cited as the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 and come into force on 11th January 2002.
PART II
REGISTRATION
Notification of registrability: form, manner, timing, etc
2.—(1) A person who is required to notify the Commissioners under paragraph 1(1)(a) or (b) of Schedule 4 to the Act (notification of registrability for aggregates levy) shall do so on Form AL 1.
(2) But a partner so required shall do so on Form AL 1 and Form AL 2.
(3) All persons who notify their registrability under paragraph (1) or (2) above shall in addition notify the Commissioners of their site details on Form AL 1A.
(4) A person may make the notification required by paragraph (1), (2) or (3) above on either—
(a)
(a) a version of a relevant form completed (other than in respect of the inclusion of the requisite signature) by telephone; or
(b)
(b) subject to his possession of an approved digital certificate, an electronic version of a relevant form;
and, in either case, the version used shall not differ in any material respect from Form AL 1, Form AL 2 or Form AL 1A but may include relevant modifications.
(5) In all cases the required notification must contain and provide full information and particulars about every matter referred to in Form AL 1, Form AL 1A and, in the case of a partner, Form AL 2, together with such further details as the Commissioners may require.
(6) A person so required on 11th January 2002 must deliver the notification to the Commissioners no later than 1st March 2002.
(7) A person to whom paragraph (6) above does not apply, but who becomes so required after 11th January 2002, must deliver the notification to the Commissioners within 30 days starting from the day after becoming so required.
(8) A person who is required but fails to comply with this regulation remains subject to paragraph 1(1) of Schedule 4 to the Act.
(9) In this regulation—
“approved digital certificate” means a digital certificate which is accepted by the Commissioners as identifying a person for the purpose of their authorisation of his use of an electronic communication in respect of an assigned matter;
“assigned matter” has the meaning given in section 1(1) of the Customs and Excise Management Act 19793;
“electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 20004;
“electronic version” means the version which is submitted by means of an electronic communication;
“notify” and “notification” are to be construed according to the context so as to cover notification by post, telephone and by means of an electronic communication according to the context;
“relevant form” means Form AL 1, Form AL 2 and Form AL 1A.
Exemption from registration
3.—(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.
Changes in particulars
4.—(1) A person who has made a notification (the “original notification”) to the Commissioners under regulation 2(1), 2(2), 2(3) or 2(4) at any time shall also, as appropriate, notify them about the following matters.
(2) The first such matter is any inaccuracy or inadequacy in the information, particulars or details contained in or provided with the original notification.
(3) The second such matter is any change in circumstances that causes that information or those particulars or details to become inaccurate or inadequate.
(4) The third such matter is any change in circumstances relating to that person, that person’s business or any other matter with respect to which particulars are contained in the register.
(5) A notification required by this regulation must—
(a)
(a) be given in writing;
(b)
(b) provide full particulars enabling the register kept by the Commissioners to be kept up to date; and
(c)
(c) be delivered to the Commissioners within 30 days.
(6) The first of those 30 days begin, as the case requires, on—
(a)
(a) the day after the person discovers that the original notification was inaccurate or is in a position to rectify the inadequacy in that notification (see paragraph (2) above); or
(b)
(b) the day after the change in circumstances occurred (see paragraphs (3) and (4) above).
(7) The full particulars referred to in paragraph (5)(b) above include (but are not limited to)—
(a)
(a) the nature of the relevant inaccuracy, inadequacy or change;
(b)
(b) the date on which the inaccuracy in the original notification was discovered or the inadequacy could be rectified;
(c)
(c) the date on which the change occurred;
(d)
(d) the nature of the inaccuracy, inadequacy or change;
(e)
(e) the correct information, particulars or details.
(8) A relevant change of circumstances under paragraph (3) or (4) above includes (but is not limited to)—
(a)
(a) the person’s name, trading name, address or principal place of business;
(b)
(b) the person’s status (namely, as sole proprietor, partner, unincorporated body, or body corporate);
(c)
(c) the name and address of a partner or a change in the membership of a partnership;
(d)
(d) the name and address of a trustee or beneficiary of a trust;
(e)
(e) the site details.
(9) The Commissioners may, on their own initiative or following a notification under this regulation, correct an entry in the register in a case where they are satisfied that it should be corrected or otherwise brought up to date.
(10) Where a person makes a notification under this regulation that is or becomes inaccurate, inadequate or misleading, the provisions of paragraphs (1) to (9) above shall apply to that notification as if it were the original notification.
Cessation of taxable activities
5.—(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)
(a) the day on which he ceased to have the intention, and
(b)
(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.
PART III
GROUPS
References to groups, etc
6.—(1) For the purposes of this Part—
(a)
(a) a body corporate is a member of a group at any time in relation to which it falls to be treated as such a member in accordance with Schedule 9 to the Act; and
(b)
(b) the body corporate which is to be taken as the representative member for a group at any time is the member of the group which in relation to that time is the representative member under that Schedule in the case of that group.
(2) A body corporate that is a member of a group shall, under section 24 of and Schedule 4 to the Act, be registered in the name of the representative member.
Liability for returns
7. The obligation of a member of a group to make a return under regulations made under section 25 of the Act shall be discharged by the representative member making a return representing the cumulative total of what would be the individual returns for the group members were it not for the group treatment.
Group treatment
8.—(1) An application for group treatment under paragraph 2(1) of Schedule 9 to the Act shall be made to the Commissioners in writing.
(2) In addition, each body corporate which is applying to be treated as a member of the group shall make an application to the Commissioners to that effect in writing.
(3) Any application under paragraphs (1) or (2) above shall include such information and declaration as the Commissioners may require.
Applications and notifications
9.—(1) An application under paragraph 2(2) or 3(1) of Schedule 9 to the Act to add a body corporate to a group, exclude a body corporate from a group, change the representative member for a group or to cease group treatment shall be made in writing to the Commissioners and include...
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