Finance Act 2001

20 Originating sites U.K.

(1) In this Part references, in relation to any aggregate, to its originating site are references (subject to subsection (2) below)—

(a) in the case of aggregate which has been won from the seabed of any area of sea in [F1 England, Wales or Northern Ireland] or United Kingdom waters F2 . . ., to the site where it is first landed after being so won;

(b) in the case of aggregate which results from the application of an exempt process to any aggregate F2 . . ., to the site where that process was so applied;

F3 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(d) in any other case, to the site from which the aggregate was won or, as the case may be, from which it was most recently won.

(2) Where any aggregate which is on its originating site on the commencement date has been mixed before that date with aggregate the originating site of which would (but for this subsection) be different, the site where the mixture is situated on that date shall be deemed for the purposes of this Part to be the originating site of all the aggregate comprised in the mixture.

Textual Amendments

F1 Words in s. 20(1)(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. 4

F2 Words in s. 20(1)(a)(b) repealed (retrospective to 1.4.2002) by 2002 c. 23, ss. 131(3)(a)(i)(4), 141, Sch. 40 Pt. 4(3)

F3 S. 20(1)(c) repealed (retrospective to 1.4.2002) by 2002 c. 23, ss. 131(3)(a)(ii)(4), 141, Sch. 40 Pt. 4(3)