Sch 4 para 8 Interpretation of Schedule
(1) In this Schedule— (a) references to the register are references to the register maintained under section 24 of this Act; (b) references to registering a person are references to registering him in that register; and (c) references to a person’s registration are references to his registration in that register; and “ unregistered ” shall be construed accordingly. (2) For the purposes of this Schedule a person carries out a taxable activity if a quantity of aggregate is subjected to commercial exploitation in England, Wales or Northern Ireland in circumstances in which he is responsible for its being so subjected.