{
  "url": "https://openlegislation.uk/finance-act-2001/schedule-4/paragraph-8",
  "json_url": "https://openlegislation.uk/finance-act-2001/schedule-4/paragraph-8.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "schedule/4/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Interpretation of Schedule",
  "text": "(1) In this Schedule—\n(a) references to the register are references to the register maintained under section 24 of this Act;\n(b) references to registering a person are references to registering him in that register; and\n(c) references to a person’s registration are references to his registration in that register;\nand “unregistered” shall be construed accordingly.\n(2) For the purposes of this Schedule a person carries out a taxable activity if a quantity of aggregate is subjected to commercial exploitation in England, Wales or Northern Ireland in circumstances in which he is responsible for its being so subjected.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 para. 8(2) 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. 10; S.I. 2026/355, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/schedule/4/paragraph/8",
    "retrieved_at": "2026-10-29T09:20:10.469456+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}