1. These Regulations may be cited as the Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2015 and come into force on 1st August 2015.

2. The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001( 3 ) are amended as follows.

3. —(1) For regulation 3(2) substitute—

“ (2) 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), (d), (da), (e) or (f) or section 17(4)(a), (c), (d), (e) or (f) of the Act. ” .

(2) After regulation 3(2) insert—

“ (3) Where at least one of the relevant taxable activities which such a person carries out is the commercial exploitation of aggregate which is exempt under section 17(3)(e) or (f) or section 17(4)(a) of the Act or clay (exempt under section 17(4)(f) of the Act), that person shall notify the Commissioners (notification under paragraph 1(1A) of Schedule 4 to the Act) of this fact in writing in such a manner and providing such information as may be directed by the Commissioners or stipulated by them in a published notice.

(4) A person who has notified the Commissioners under paragraph (3) above shall also notify them of any change in circumstance in writing in such a manner and providing such information as may be directed by the Commissioners or stipulated by them in a published notice. ” .