Point in time view as at 15/03/2018.
Finance Act 2011, Cross Heading: Environmental activities is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
25U.K.A person who is involved (in any capacity) in any of the following activities is a relevant data-holder—
(a)subjecting aggregate to exploitation in [F1England, Wales or Northern Ireland] (as defined for the purposes of Part 2 of FA 2001) or connected activities,
(b)making or receiving supplies of taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or connected activities, and
(c)[F2disposal of material] (as defined for the purposes of Part 3 of FA 1996).
Textual Amendments
F1Words in Sch. 23 para. 25(a) substituted (with effect in accordance with s. 18(4) of the amending Act) by Scotland Act 2016 (c. 11), s. 72(3), Sch. 1 para. 13
F2Words in Sch. 23 para. 25(c) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 28
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