Environmental activities
25A person who is involved (in any capacity) in any of the following activities is a relevant data-holder—
(a)subjecting aggregate to exploitation in the United Kingdom (as defined for the purposes of Part 2 of FA 2001) or connected activities,
(b)making or receiving supplies of taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or connected activities, and
(c)landfill disposal (as defined for the purposes of Part 3 of FA 1996).