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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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10Operators of sites
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(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.
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