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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

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Explanatory Notes
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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80.This section provides that tax returns for Scottish aggregates tax must meet Revenue Scotland’s specifications in terms of their content and form.

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