Prospective
(1)The Scottish Ministers may make regulations for determining the weight of any aggregate for the purposes of calculating the tax.
(2)Regulations under subsection (1) may—
(a)specify rules for determining the weight,
(b)authorise rules for determining the weight to be specified by Revenue Scotland in a manner set out in the regulations, or
(c)authorise rules for determining the weight to be agreed between the person liable to pay the tax and a person designated by Revenue Scotland.
(3)Regulations under subsection (1) may, in particular, provide for the rules specified or authorised under the regulations to include rules about—
(a)the method by which the weight is to be determined,
(b)the time by reference to which the weight is to be determined,
(c)the discounting of constituent ingredients (such as water).
(4)Regulations under subsection (1) may include provision that rules specified by virtue of subsection (2)(b)—
(a)are to have effect only in such cases as may be described in the rules, and
(b)are not to have effect in particular cases unless Revenue Scotland is satisfied that such conditions as may be set out in the rules are met in those cases.
(5)Conditions for which provision is made by virtue of subsection (4)(b) may be framed by reference to such factors as Revenue Scotland considers appropriate (such as the consent, in a particular case, of a person designated by Revenue Scotland).
(6)Regulations under subsection (1) may include provision that where—
(a)rules are agreed as mentioned in subsection (2)(c), and
(b)Revenue Scotland believes that they should no longer be applied (whether because they do not give an accurate indication of the weight or are not being fully observed or for some other reason),
Revenue Scotland may direct that the agreed rules are no longer to have effect.
Commencement Information
I1S. 11 not in force at Royal Assent, see s. 64(2)