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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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9Originating sites
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(1)In this Part references to the originating site of any aggregate are references—
(a)in the case of aggregate which has been won from the seabed of the Scottish marine area, to the site where it is first landed after being won,
(b)in the case of aggregate which results from the application of an excepted process to any aggregate, to the site where that process was applied,
(c)in any other case, to the site from which the aggregate was won or (as the case may be) from which it was most recently won.
(2)Where any aggregate—
(a)is on its originating site on the date on which this section comes into force, and
(b)has been mixed before that date with aggregate from a different originating site,
the originating site of all the aggregate comprised in the mixture is, for the purposes of this Part, the site where the mixture is situated on the date on which this section comes into force.
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