There are currently no known outstanding effects for the Finance Act 2001, Section 21.
(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;
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)carrying out any exempt process at that site;
(d)storing aggregate at that site.
Textual Amendments
F1S. 21(2)(b) repealed (retrospective to 1.4.2002) by 2002 c. 23, ss. 131(3)(b)(4), 141, Sch. 40 Pt. 4(3)
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