Section 24: Form and content of returns
80.This section provides that tax returns for Scottish aggregates tax must meet Revenue Scotland’s specifications in terms of their content and form.
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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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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