Environmental activitiesU.K.
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