Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14)

Prospective

Part 1 S Scottish aggregates tax

Chapter 2 S Key concepts

Taxable and exempt aggregate S

5 Taxable aggregate S

(1) Tax is to be charged only on taxable aggregate.

(2) In this Part a quantity of aggregate is taxable aggregate on any occasion that it is subjected to commercial exploitation, except to the extent that it is exempt aggregate under section 6.

Commencement Information

I1 S. 5 not in force at Royal Assent, see s. 64(2)