Prospective
1The taxS
This
adran has no associated
Nodiadau Esboniadol
(1)A tax (to be known as Scottish aggregates tax) is to be charged on aggregate when it is subjected to commercial exploitation in Scotland.
(2)Revenue Scotland is responsible for the collection and management of the tax.
Commencement Information
I1S. 1 not in force at Royal Assent, see s. 64(2)