The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2015

Made: 9th July 2015

Laid before the House of Commons: 9th July 2015

Coming into force: 1st August 2015

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Signed

Edward Troup — Jim Harra — Two of the Commissioners for Her Majesty’s Revenue and Customs — 9th July 2015

Explanatory note

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Footnotes

[^f00001]: Section 48(1) of the Finance Act 2001 (c. 9) defines “the Commissioners” as those of Customs and Excise for the purposes of Part 2 of that Act and “prescribed” as meaning prescribed by regulations made by the Commissioners under that Part. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of the latter Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference in any enactment to the Commissioners for Her Majesty’s Revenue and Customs.

[^f00002]: 2001 c. 9. Section 24(4) came into force on 11th January 2002 (article 3 of S. I. 2001/4033 (C. 129)); paragraph (da) of section 17(3) was inserted by section 22(3) of the Finance Act 2007 (c. 11).

[^f00003]: S.I. 2001/4027, amended by S.I. 2003/465, S.I. 2007/2168, S.I. 2014/836.

Editorial notes

[^key-ad94915155c08a4aca8791c3a15ad6c1]: Regulations revoked (1.1.2016) by The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2016 (S.I. 2016/967), regs. 1, 2