Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 Explanatory Notes

Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

2024 asp 14

Commentary on Provisions

Part 1 – Scottish Aggregates Tax

Chapter 1 – The tax

Section 2: Overview of Part 1

12. This section gives an overview of Part 1 of the Act’s provisions relating to the new tax.