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

Commentary on Provisions

Part 1 – Scottish Aggregates Tax

Chapter 2 – Key concepts
Meaning of “aggregate”
Section 3: Meaning of “aggregate”

13.This section defines the meaning of the word “aggregate” for Part 1 of the Act: this definition is subject to section 4 on excepted processes however.

Back to top