Finance Act 2001

21 Operators of sitesU.K.

(1)For the purposes of this Part the persons operating a site are each of the following—

(a)the person who occupies the site; and

(b)if a person other than the occupier exercises any right to exercise control over aggregate on that site, that other person;

and “operator”, in relation to a site, shall be construed accordingly.

(2)In subsection (1) above the reference to exercising control over aggregate on a site is a reference to doing any of the following, that is to say—

(a)winning aggregate from land at that site;

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)carrying out any exempt process at that site;

(d)storing aggregate at that site.

Textual Amendments

F1S. 21(2)(b) repealed (retrospective to 1.4.2002) by 2002 c. 23, ss. 131(3)(b)(4), 141, Sch. 40 Pt. 4(3)