Paragraph 25

United Kingdom

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 F1England, 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)

F2disposal of material (as defined for the purposes of Part 3 of FA 1996).

Annotations

Textual amendments

F1: 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
F2: 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

Notes on Schedule 23

Modifications

C1: Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))
C2: Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)