{
  "url": "https://openlegislation.uk/finance-act-2001/section-21",
  "json_url": "https://openlegislation.uk/finance-act-2001/section-21.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "section/21",
  "kind": "section",
  "number": "21",
  "heading": "Operators of sites",
  "text": "(1) For the purposes of this Part the persons operating a site are each of the following—\n(a) the person who occupies the site; and\n(b) if a person other than the occupier exercises any right to exercise control over aggregate on that site, that other person;\nand “operator”, in relation to a site, shall be construed accordingly.\n(2) In subsection (1) above the reference to exercising control over aggregate on a site is a reference to doing any of the following, that is to say—\n(a) winning aggregate from land at that site;\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) carrying out any exempt process at that site;\n(d) storing aggregate at that site.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 21(2)(b) repealed (retrospective to 1.4.2002) by 2002 c. 23, ss. 131(3)(b)(4), 141, Sch. 40 Pt. 4(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/section/21",
    "retrieved_at": "2026-10-28T17:10:29.516686+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}