{
  "url": "https://openlegislation.uk/finance-act-2002/schedule-38/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2002/schedule-38/paragraph-6.json",
  "legislation": "ukpga/2002/23",
  "legislation_title": "Finance Act 2002",
  "legislation_url": "https://openlegislation.uk/finance-act-2002",
  "path": "schedule/38/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Responsibility for commercial exploitation",
  "text": "In section 22 (which determines who is taken to be responsible for exploitation of aggregate), at the end of subsection (2) (responsibility for “commercial\" exploitation) insert—\n“For the purposes of this subsection “business” includes any activity of a Government department, local authority or charity.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/23/schedule/38/paragraph/6",
    "retrieved_at": "2026-10-29T09:19:27.148984+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."
}