Section 1 The taxI1I2
Scotland
(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.
Annotations
Commencement
- I1
S. 1 not in force at Royal Assent, see s. 64(2)
- I2
S. 1 in force at 1.4.2026 by S.S.I. 2026/84, reg. 2(a)