{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-25",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-25.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/23/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "A person who is involved (in any capacity) in any of the following activities is a relevant data-holder—\n(a) subjecting aggregate to exploitation in England, Wales or Northern Ireland (as defined for the purposes of Part 2 of FA 2001) or connected activities,\n(b) making or receiving supplies of taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or connected activities, and\n(c) disposal of material (as defined for the purposes of Part 3 of FA 1996).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 23 para. 25(a) 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. 13; S.I. 2026/355, reg. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 23 para. 25(c) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 28"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2017/10",
      "affecting_title": "Finance Act 2017"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/25",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}