S. 21(2)(b) repealed (retrospective to 1.4.2002) by 2002 c. 23, ss. 131(3)(b)(4), 141, Sch. 40 Pt. 4(3)

http://www.legislation.gov.uk/ukpga/2001/9/section/21/2009-07-21Finance 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 Database2026-05-05Expert Participation2009-07-21Finance 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. 2Part 2 AGGREGATES LEVY Charging provisions
21 Operators of sites(1)

For the purposes of this Part the persons operating a site are each of the following—

(a)

the person who occupies the site; and

(b)

if 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.

(2)

In 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—

(a)

winning aggregate from land at that site;

(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)

carrying out any exempt process at that site;

(d)

storing aggregate at that site.