Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14)

Prospective

Part 1 S Scottish aggregates tax

Chapter 1 S The tax

1 The tax S

(1) A tax (to be known as Scottish aggregates tax) is to be charged on aggregate when it is subjected to commercial exploitation in Scotland.

(2) Revenue Scotland is responsible for the collection and management of the tax.

Commencement Information

I1 S. 1 not in force at Royal Assent, see s. 64(2)