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Finance Act 2001
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Changes over time for: Section 20
Changes to legislation:
Finance Act 2001, Section 20 is up to date with all changes known to be in force on or before 01 August 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Section 20:
- Sch. 7 para. 14(1)(ga) inserted by 2026 asc 7 Sch. 2 para. 330(b)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 7 para. 14(1)(ga) inserted by 2026 asc 7 Sch. 2 para. 330(b)
20 Originating sitesU.K.
(1)In this Part references, in relation to any aggregate, to its originating site are references (subject to subsection (2) below)—
(a)in the case of aggregate which has been won from the seabed of any area of sea in [F1England, Wales or Northern Ireland] or [F2relevant waters] F3. . ., to the site where it is first landed after being so won;
(b)in the case of aggregate which results from the application of an exempt process to any aggregate F3. . ., to the site where that process was so applied;
F4(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d)in any other case, to the site from which the aggregate was won or, as the case may be, from which it was most recently won.
(2)Where any aggregate which is on its originating site on the commencement date has been mixed before that date with aggregate the originating site of which would (but for this subsection) be different, the site where the mixture is situated on that date shall be deemed for the purposes of this Part to be the originating site of all the aggregate comprised in the mixture.
Textual Amendments
F1Words in s. 20(1)(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. 4; S.I. 2026/355, reg. 2
F2Words in s. 20(1)(a) substituted (with effect in accordance with Sch. 14 para. 18 of the amending Act) by Finance Act 2026 (c. 11), Sch. 14 paras. 11, 18; S.I. 2026/355, reg. 2
F3Words in s. 20(1)(a)(b) repealed (retrospective to 1.4.2002) by 2002 c. 23, ss. 131(3)(a)(i)(4), 141, Sch. 40 Pt. 4(3)
F4S. 20(1)(c) repealed (retrospective to 1.4.2002) by 2002 c. 23, ss. 131(3)(a)(ii)(4), 141, Sch. 40 Pt. 4(3)
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