http://www.legislation.gov.uk/ukpga/2001/9/section/21/2001-07-01Finance Act 2001An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.2001-05-25texttext/xmlenStatute Law Database2025-05-282001-07-01 Finance Act 2001Sch. 5 para. 14ATribunals, Courts and Enforcement Act 2007Sch. 13 para. 140s. 89s. 148(5)art. 2(1)(b)Finance Act 2001Sch. 5 para. 14AFinance Act 2008Sch. 43 para. 8s. 129(4)art. 2 Part 2 211For the purposes of this Part the persons operating a site are each of the following—athe person who occupies the site; andbif a person other than the occupier exercises any right to exercise control over aggregate on that site, that other person;and “operator”, in relation to a site, shall be construed accordingly.2In subsection (1) above the reference to exercising control over aggregate on a site is a reference to doing any of the following, that is to say—awinning aggregate from land at that site;bcarrying out an industrial crushing process at that site in relation to any rock;ccarrying out any exempt process at that site;dstoring aggregate at that site.