Chwilio Deddfwriaeth

Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Chapter 7 – Interpretation
Section 51: Interpretation of Part 1

124.This section sets out the meaning of all the defined terms used in Part 1 of the Act. This includes, in subsections (2) to (5), specific definitions of references in the Act to the use of anything for construction purposes; references to winning aggregate; references to tax due from any person in relation to an accounting period; and references to a person being resident in the UK.

Section 52: Interpretation of the Revenue Scotland and Tax Powers Act 2014

125.This section amends reference to this Act into the interpretation provisions of the 2014 Act.

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Nodiadau Esboniadol

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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