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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

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    Commentary on Provisions

    Part 1 – Scottish Aggregates Tax

    Chapter 1 – The tax
    Section 1: The tax

    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.

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