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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

2024 asp 14

Commentary on Provisions

Part 1 – Scottish Aggregates Tax

Chapter 2 – Key concepts
Sites and site operators
Section 10: Operators of sites

44.This section sets out how an operator of an aggregate site is defined for the purposes of Part 1 of the Act. This means the occupier of a site and also, if any other person exercises control over aggregate on that site, that other person.

45.Subsection (2) provides that exercising control over aggregate means that the person wins aggregate from that site, stores it there, or carries out an excepted process (as defined in section 4) at that site.

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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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