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.
- Previous
- Explanatory Notes Table of contents
- Next