12 November 2024
75.This section concerns compulsory registration by Revenue Scotland. Where it appears to Revenue Scotland that a person is operating or using any premises, or intends to do so, for the purposes listed in subsection (2) relating to the production of aggregate, and has not already registered (perhaps due to an erroneous belief that they don’t need to do so), Revenue Scotland is empowered to register those premises against that person’s name in the Scottish aggregates tax register.
76.Subsection (3) provides that the particulars included in the register for premises subject to compulsory registration under subsection (1) must set out the boundaries of the site in a way best designed to prevent the avoidance of tax.
77.Subsection (4) provides that any question as to the boundaries of originating sites for the purposes of this Part of the Act are to be determined conclusively in accordance with the register.