Chwilio Deddfwriaeth

Chwiliad Uwch

Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Sites and site operators
Section 9: Originating sites

42.This section defines the term “originating site” for the purposes of Part 1 of the Act. In the case of aggregate which has been won from the seabed, this means the site where it is first landed; and in the case of aggregate which results from the application of an excepted process (as defined in section 4), it means the site where that process was applied. In any other case, it means the site from which the aggregate was won, or was most recently won.

43.Where aggregate has been mixed on a site before the Act comes into force, subsection (2) states that that site is taken to be the originating site of all the aggregate comprised in the mixture.

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.

Yn ôl i’r brig

Options/Cymorth

Print Options

Close

Nodiadau Esboniadol

Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill

Mae'r data ar y dudalen hon ar gael yn y fformatau data amgen a restrir: