Modifications etc. (not altering text)
C1Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))
C2Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)
25U.K.A person who is involved (in any capacity) in any of the following activities is a relevant data-holder—
(a)subjecting aggregate to exploitation in [F1England, Wales or Northern Ireland] (as defined for the purposes of Part 2 of FA 2001) or connected activities,
(b)making or receiving supplies of taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or connected activities, and
(c)landfill disposal (as defined for the purposes of Part 3 of FA 1996).
Textual Amendments
F1Words in Sch. 23 para. 25(a) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 13