Part 1 Scottish aggregates tax

Chapter 4 Administration

Registration

20 Duty to notify Revenue Scotland of production of exempt aggregate
An unregistered person who—
(a) would be required to be registered for the purposes of the tax but for an exemption by virtue of regulations under section 18(5), or
(b) has formed the intention of carrying out activities that would be taxable activities but for such an exemption,
must, in such cases or circumstances as may be prescribed in regulations made by the Scottish Ministers, notify Revenue Scotland of that fact.

S. 20 not in force at Royal Assent, see s. 64(2)