10.Subsection (1) establishes the tax and gives it the label of “Scottish aggregates tax”, stating that is to be charged on aggregate when it is subjected to commercial exploitation in Scotland.
11.Subsection (2) gives Revenue Scotland the responsibility for the collection and management of Scottish aggregates tax.
12.This section gives an overview of Part 1 of the Act’s provisions relating to the new tax.
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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