Aggregates Levy Citation and commencement 1 These Regulations may be cited as the Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2016 and come into force on 1st November 2016. Revocation 2 The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2015 are revoked. Amendment 3 The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 are amended as follows. 4 For regulation 3 substitute— Unconditional exemption from registration 3 A person is exempt from registration where that person on or after 1st November 2016— a subjects to commercial exploitation a quantity of aggregate that is exempt under section 17 of the Act by virtue of— i paragraph (b), (c), (d) or (da) of section 17(3); ii paragraph (c), (d) or (e) of section 17(4); or iii paragraph (f) of section 17(4) other than clay; and b does not subject to commercial exploitation a quantity of any other aggregate. . 5 After regulation 3 insert— Conditional exemption from registration 3A 1 Subject to paragraph (2), a person (“P”) is exempt from registration where P on or after 1st November 2016— a subjects to commercial exploitation a quantity of aggregate that is other exempt aggregate; and b only subjects to commercial exploitation a quantity of aggregate that is exempt under section 17 of the Act. 2 The exemption in paragraph (1) applies if P complies with the following conditions. 3 Condition 1 is that P must notify the Commissioners in writing of— a P’s business name and address and, where applicable, company registration number; b each type of other exempt aggregate which P subjects to commercial exploitation; and c the particulars set out in paragraph (4) in respect of each type of other exempt aggregate required to be notified under sub-paragraph (b). 4 The particulars referred to in paragraph (3)(c) are as follows— a the date (“the commencement date”) on which commercial exploitation commenced; b where the commercial exploitation has ceased— i the date on which it ceased; and ii an estimate of the tonnage exploited; c where the commercial exploitation has not ceased, an estimate of the tonnage which is intended to be exploited in each 12 month period after the commencement date; and d each location at which the commercial exploitation takes place. 5 Condition 2 is that the notification required by condition 1 must be given— a where only one type of other exempt aggregate is notified by P and— i the commencement date is on or after 1st November 2016, by no later than 3 months after the commencement date; or ii the commencement date is before 1st November 2016, by no later than 31st December 2016; or b where more than one type of other exempt aggregate is notified by P and— i none of the commencement dates is before 1st November 2016, by no later than 3 months after the earliest commencement date; or ii any of the commencement dates is before 1st November 2016, by no later than 31st December 2016. 6 Condition 3 is that where a change occurs in any of the information given to the Commissioners after the date that a notification is given further to condition 1 or this condition, P must— a notify the Commissioners of the change; and b make that notification by no later than 4 weeks after the next 1st January following the date on which the change occurs. 7 Condition 4 is that if any of the information given in a notification required by condition 1 or 3 is incorrect at the time it is given, P must— a notify the Commissioners of the correct information; and b make that notification as soon as reasonably possible after P becomes aware that the information is incorrect. 8 The Commissioners may allow P additional time to that set out in condition 2 or 3 to make a notification. 9 In this regulation, “other exempt aggregate” means a quantity of aggregate that is exempt under section 17 of the Act other than such aggregate referred to in regulation 3(a)(i), (ii) or (iii). . Edward Troup Nick Lodge Two of the Commissioners for Her Majesty’s Revenue and Customs 5th October 2016