Prospective
8Persons liable to pay taxS
(1)The persons liable to pay the tax charged on a quantity of taxable aggregate are the persons responsible for subjecting it to commercial exploitation.
(2)For the purposes of subsection (1), the persons responsible are each of the following—
(a)in a case of the commercial exploitation of a quantity of aggregate by its removal from its originating site or from a connected site, the operator of that site,
(b)in a case of the commercial exploitation of a quantity of aggregate by its removal from a site falling within section 7(2)(c), the operator of the site and (if different) the owner of the aggregate at the time when the removal takes place,
(c)in a case of the commercial exploitation of a quantity of aggregate at a time when it is not on its originating site or a connected site—
(i)by its becoming the subject of any agreement to supply it, or
(ii)by its being used at such a time for construction purposes,
the person agreeing to supply it or using it for construction purposes,
(d)in a case of the commercial exploitation of a quantity of aggregate at a time when it is on its originating site or a connected site—
(i)by its becoming the subject of any agreement to supply it, or
(ii)by its being used at such a time for construction purposes,
the person mentioned in paragraph (c) and (if different) the operator of that site,
(e)in a case of the commercial exploitation of a quantity of aggregate by its being mixed with any material or substance at its originating site or a connected site, the owner of the aggregate at the time when the mixing takes place and (if different) the operator of the site,
(f)in a case of the commercial exploitation of a quantity of aggregate by its being mixed with any material or substance at premises that are not comprised in its originating site or a connected site, the owner of the aggregate at the time when the mixing takes place and the occupier of the premises where it takes place.
(3)A person who is responsible for subjecting a quantity of aggregate to exploitation is not responsible for subjecting it to commercial exploitation unless that takes place in the course or furtherance of a business carried on by that person (and for the purposes of this subsection “business” includes any activity of the Scottish Administration, a Minister of the Crown, local authority or charity).
(4)In this section “connected site”, in relation to any quantity of aggregate, means any site that falls within section 7(2)(b) in relation to that quantity of aggregate.
(5)Where—
(a)the commercial exploitation of a quantity of aggregate occurs by its becoming the subject of an agreement to supply it, and
(b)a person (“P”) is one of multiple persons involved in the chain of supply that arises from that original agreement (whether or not the chain of supply involves further agreements between the persons involved),
P is liable to pay the total amount of tax chargeable on the quantity of aggregate as a result of the original agreement, unless P has acquired the quantity of aggregate from a person who, at the time of P’s acquisition of the aggregate, is registered.
(6)Where by virtue of this section more than one person is charged with the tax, their liabilities under this Part as persons charged with the tax are joint and several.
Commencement Information
I1S. 8 not in force at Royal Assent, see s. 64(2)