Part 1 Scottish aggregates tax

Chapter 2 Key concepts

Sites and site operators

10 Operators of sites
(1) For the purposes of this Part, the operators of a site are each of the following—
(a) the person who occupies the site, and
(b) if a person other than the occupier exercises control over aggregate on that site, that other person.
(2) In subsection (1)(b), the reference to exercising control over aggregate on a site is a reference to doing any of the following—
(a) winning aggregate from land at that site,
(b) carrying out any excepted process at that site,
(c) storing aggregate at that site.

S. 10 not in force at Royal Assent, see s. 64(2)