# Finance Act 2011, Paragraph 25

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

A person who is involved (in any capacity) in any of the following activities is a relevant data-holder—
(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,
(b) making or receiving supplies of taxable commodities (as defined for the purposes of Schedule 6 to FA 2000) or connected activities, and
(c) disposal of material (as defined for the purposes of Part 3 of FA 1996).

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/23/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-23/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.