- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2002
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Commercial exploitation
5(1)Section 19 (commercial exploitation) is amended as follows.
(2)In subsection (2) (description of sites removal of aggregate from which counts as exploitation), in paragraph (b) for the words from “who is the operator” to the end substitute “under whose name that originating site is also registered”.
(3)After subsection (3) (meaning of “commercial” exploitation) insert—
“(3A)For the purposes of subsection (3)(a) above “business” includes any activity of a Government department, local authority or charity.”.
(4)In subsection (4) (exemption in certain cases where aggregate is won from one site and incorporated into a neighbouring site), for the words “adjacent land” in both places substitute “other land”.
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