Commentary on Provisions Part 1 – Scottish Aggregates Tax Sites and site operators Section 9: Originating sites
42.This section defines the term “originating site” for the purposes of Part 1 of the Act. In the case of aggregate which has been won from the seabed, this means the site where it is first landed; and in the case of aggregate which results from the application of an excepted process (as defined in section 4), it means the site where that process was applied. In any other case, it means the site from which the aggregate was won, or was most recently won.
43.Where aggregate has been mixed on a site before the Act comes into force, subsection (2) states that that site is taken to be the originating site of all the aggregate comprised in the mixture.