# Finance Act 2001, Paragraph 8: Interpretation of Schedule

Extent: E+W+S+N.I.

(1) In this Schedule—
(a) references to the register are references to the register maintained under section 24 of this Act;
(b) references to registering a person are references to registering him in that register; and
(c) references to a person’s registration are references to his registration in that register;
and “unregistered” shall be construed accordingly.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/schedule/4/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2001/schedule-4/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.