Scotland Act 1998 (c. 46)

[F1 Part 4A U.K. Taxation]

Textual Amendments

F1 Pt. 4A inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 23(2), 44(2)(b)

[F2 CHAPTER 6 U.K. Tax on commercial exploitation of aggregate

Textual Amendments

F2 Pt. 4A Ch. 6 inserted (23.5.2016) by Scotland Act 2016 (c. 11), ss. 18(1), 72(3)

80M Tax on commercial exploitation of aggregate U.K.

(1) A tax which is charged on aggregate when it is subjected to commercial exploitation in Scotland is a devolved tax.

(2) The tax must not be chargeable when aggregate is subjected to commercial exploitation for fuel.

(3) Aggregate is subjected to commercial exploitation for fuel—

(a) when the aggregate is used as fuel;

(b) when the aggregate is subjected to commercial exploitation for the purpose of extracting or producing anything capable of being used as fuel;

(c) when the aggregate becomes subject to an agreement to use it as mentioned in paragraph (a) or to subject it to commercial exploitation as mentioned in paragraph (b).]