Part 1Scottish aggregates tax

Chapter 2Key concepts

Sites and site operators

10Operators 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.