SCHEDULES

SCHEDULE 23Data-gathering powers

Part 2Relevant data-holders

Environmental activities

25

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).