Finance Act 2001 (c. 9)

SCHEDULES

SCHEDULE 7 U.K. AGGREGATES LEVY: INFORMATION AND EVIDENCE ETC

Interpretation of Schedule U.K.

15 In this Schedule—

• “authorised person” means any person acting under the authority of the Commissioners;

• “connected activities”, in relation to the exploitation of aggregate in [F1 England, Wales or Northern Ireland], means any activities carried out—

  (a)

  for purposes connected with the carrying out of any such exploitation or with any transaction involving the carrying out of any such exploitation; or

  (b)

  for the purposes of, in connection with or in relation to the carrying on of any business involving any such exploitation.

Textual Amendments

F1 Words in Sch. 7 para. 15 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. 12(3)