These Regulations may be cited as the Aggregates Levy (General) (Amendment) Regulations 2018 and come into force on 1st April 2018.
2Amendment to the Aggregates Levy (General) Regulations#
(1)The Aggregates Levy (General) Regulations 2002 are amended as follows.
(2)In regulation 2 (general interpretation), for the definition of “disposed of to landfill” substitute—“• “disposed of to landfill” is to be construed in accordance with—(a) in relation to a disposal in England or Northern Ireland, section 40(4) (charge to tax: meaning of landfill site) and section 40A (disposals of material) of the Finance Act 1996;(b) in relation to a disposal in Scotland, section 5 (disposal by way of landfill) and section 12(1) (landfill sites) of the Landfill Tax (Scotland) Act 2014; or(c) in relation to a disposal in Wales, section 4 (disposal of material by way of landfill) and section 5(1) (authorised landfill sites) of the Landfill Disposals Tax (Wales) Act 2017.”
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