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Finance Act 2001

Finance Act 2001 s 21

s 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.

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