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Contents

Legislation
Finance Act 2001

Crossheading Charging provisions

  • Section 16 Charge to aggregates levy
  • Section 17 Meanings of “aggregate” and “taxable aggregate”
  • Section 18 Exempt processes
  • Section 19 Commercial exploitation
  • Section 20 Originating sites
  • Section 21 Operators of sites
  • Section 22 Responsibility for exploitation of aggregate
  • Section 23 Weight of aggregate
  1. Charging provisions
  2. Operators of sites

Section 21 | Operators of sites

From legislation.gov.uk

(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)RepealedF1

(c)carrying out any exempt process at that site;

(d)storing aggregate at that site.

Notes

  1. F1

    S. 21(2)(b) repealed (retrospective to 1.4.2002) by 2002 c. 23, ss. 131(3)(b)(4), 141, Sch. 40 Pt. 4(3)

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