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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

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    Commentary on Provisions

    Part 1 – Scottish Aggregates Tax

    Chapter 2 – Key concepts
    Sites and site operators
    Section 10: Operators of sites

    44.This section sets out how an operator of an aggregate site is defined for the purposes of Part 1 of the Act. This means the occupier of a site and also, if any other person exercises control over aggregate on that site, that other person.

    45.Subsection (2) provides that exercising control over aggregate means that the person wins aggregate from that site, stores it there, or carries out an excepted process (as defined in section 4) at that site.

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