# Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 10: Operators of sites

Extent: S

(1) For the purposes of this Part, the operators of a site are each of the following—
(a) the person who occupies the site, and
(b) if a person other than the occupier exercises control over aggregate on that site, that other person.
(2) In subsection (1)(b), the reference to exercising control over aggregate on a site is a reference to doing any of the following—
(a) winning aggregate from land at that site,
(b) carrying out any excepted process at that site,
(c) storing aggregate at that site.

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Source: https://www.legislation.gov.uk/asp/2024/14/section/10 (the official version)
Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.