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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 URL: http://www.bailii.org/uk/legis/num_reg/2001/20014027.html |
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| Made | 19th December 2001 | ||
| Laid before the House of Commons | 20th December 2001 | ||
| Coming into force | 11th January 2002 |
| 1. | Citation and commencement. |
| 2. | Notification of registrability: form, manner, timing, etc. |
| 3. | Exemption from registration. |
| 4. | Changes in particulars. |
| 5. | Cessation of taxable activities. |
| 6. | References to groups, etc. |
| 7. | Liability for returns. |
| 8. | Group treatment. |
| 9. | Applications and notifications. |
| 10. | Modifications, etc. |
| 11. | Miscellaneous. |
| 12. | Partnership. |
| 13. | Unincorporated associations. |
| 14.-20. | Non-resident taxpayers and tax representatives. |
| 21. | Penalties. |
| 22. | Interpretation. |
| Form 1 (AL 1): | Application for registration. |
| Form 2 (AL 2): | Partnership details. |
| Form 3 (AL 1A): | Site details. |
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 -
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 -
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 -
(6) The first of those 30 days begin, as the case requires, on -
(7) The full particulars referred to in paragraph (5)(b) above include (but are not limited to) -
(8) A relevant change of circumstances under paragraph (3) or (4) above includes (but is not limited to) -
(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 -
(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.
(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 such information and declaration as they may require.
(2) A notification under paragraph 6(1) or 6(2) of Schedule 9 to the Act in relation to a body corporate ceasing to be eligible to be treated as a member of a group or a body corporate which is the representative member for a group ceasing to have an established place of business in the United Kingdom shall be made in writing to the Commissioners and include such information and declaration as they may require.
(3) The notification required by paragraph (2) above shall be delivered to the Commissioners no later than the earlier of 30 days after the body corporate becomes aware that it will cease to be eligible to be treated as a member of a group or that it will cease to have an established place of business in the United Kingdom or 30 days after the body corporate ceases to be so eligible or ceases to have such an established place of business, as the case may require.
(4) The first of the 30 days referred to in paragraph (3) above is the first day after the one on which the body corporate becomes aware that it will cease to be so eligible or that it will cease to have an established place of business in the United Kingdom or the day after the one on which the body corporate ceases to be so eligible or ceases to have an established place of business in the United Kingdom, as the case may require.
Modifications etc
10.
A person who has made an application or notification to the Commissioners under this Part shall notify them immediately should any information contained in or provided in connection with that application or notification be or become inaccurate.
Miscellaneous
11.
In this Part, "member" and "representative member" have the same meanings as in section 48(1) of the Act.
(4) Each partner shall comply with the requirement imposed by regulation 2 in relation to Form AL 2.
(5) A person joining or leaving a partnership, as the case requires, shall comply with the requirements imposed by regulation 4 so far as they apply to any change in the membership of a partnership.
Other unincorporated associations
13.
- (1) This regulation applies for determining by what persons anything required to be done by or under the Act is to be done where, apart from this regulation, that requirement would fall on persons carrying on business together as an unincorporated body other than a partnership.
(2) Any such requirement shall be the joint and several responsibility of -
(3) Compliance with such a requirement by one or more of the persons referred to in paragraph (2) above shall suffice as compliance with that requirement by all of them.
(4) But a purported notification under regulation 2(1), 2(2), 2(3) or 2(4) shall not be treated as complying with any of those regulations unless it is made by a person required to do so under paragraph (2)(a), (2)(b) or (2)(c) above, as appropriate.
Non resident taxpayers: requirement and provision for tax representatives
14.
- (1) This regulation applies to a person (a "non-resident taxpayer") who -
(2) A person who falls within this description shall notify the Commissioners in writing of this fact.
(3) Such notification shall be delivered to the Commissioners within 30 days starting from the day after the first day on which the person falls within the description.
(4) The Commissioners may -
(5) Any appointment of a person as a tax representative shall take effect only if, and from the date, approved by the Commissioners.
(6) A request for approval under paragraph (4)(b) above shall be in writing and contain such information and particulars, and corresponding declaration by the taxpayer and the proposed tax representative, as the Commissioners may require.
15.
- (1) A non-resident may appoint a different tax representative as a replacement for a tax representative whose appointment has taken effect.
(2) Such appointment shall take effect only if, and from the date, approved by the Commissioners.
(3) A request to the Commissioners for the purposes of paragraph (2) above shall be in writing and contain such information and particulars, and corresponding declaration by the taxpayer and the proposed replacement tax representative, as the Commissioners may require.
16.
- (1) The Commissioners may, with effect from a date or dates they specify, for good cause and by way of written notice served on the non-resident taxpayer -
(2) Regulations 14(5) and (6) shall apply for the purposes of this regulation in corresponding manner as they apply for the purposes of regulation 14(4).
17.
- (1) This regulation applies in a case where the Commissioners require the appointment of a tax representative under regulation 14(4)(a) and the non-resident taxpayer -
(2) Where this regulation applies, the Commissioners may give a direction requiring a specified person to be treated as the appointed and approved tax representative of that non-resident taxpayer from a specified date.
(3) Accordingly, a person specified in a direction under paragraph (2) above shall be treated as the tax representative of the non-resident taxpayer from the specified date until such date as the Commissioners may specify in a further direction.
(4) The Commissioners may only specify a person under paragraph (2) above who -
(5) The Commissioners may give a direction requiring a specified person to be treated as the appointed and approved tax representative of a non-resident taxpayer as a replacement for a person specified in a direction under paragraph (2) above.
(6) Paragraphs (3) and (4) above apply in relation to paragraph (5) above in corresponding manner as they apply to paragraph (2) above.
(7) Regulations 15 and 16 do not apply in relation to a person specified in a direction under this regulation.
18.
- (1) A person shall cease to be the tax representative for a non-resident taxpayer from the time when -
(2) A person who is specified in a direction under regulation 17 shall not -
(3) The name of a tax representative (or a person treated as such) shall be registered against the name of the non-resident taxpayer of whom that person is (or is treated as) the representative (section 24(1) of the Act).
(4) That name shall be deleted from the register if the person ceases to be the tax representative for that non-resident taxpayer and the Commissioners consider it appropriate to do so.
19.
- (1) A tax representative (or a person treated as such) shall notify and provide full particulars to the Commissioners in writing about any of the following matters.
(2) Such notification must be delivered to the Commissioners no later than 30 days starting from the first day after the matter arises.
(3) The first matter is any change in the name, constitution or ownership of the tax representative's business, any change in the site details or any event that may require the register to be varied.
(4) The second matter is the tax representative lawfully ceasing to be the appointed tax representative of the relevant non-resident taxpayer.
(5) The third matter is the tax representative ceasing to be eligible to act as a tax representative.
20.
In this Part "eligible to act as a tax representative" is to be construed with reference to section 33(1) of the Act which provides that a tax representative must be resident in the United Kingdom.
(2) A reference in these Regulations to a form prescribed in the Schedule to these Regulations shall include a reference to a form which the Commissioners are satisfied is to like effect.
Terry Byrne
Commissioner of Customs and Excise
New King's Beam House
22 Upper Ground
London SE1 9PJ
19th December 2001
