Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

10Operators of sites
This section has no associated Explanatory Notes

(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.