Section 2 Overview of Part 1I1 I2

Scotland

(1)

This Part is arranged as follows.

(2)

This Chapter establishes Scottish aggregates tax and provides an overview of Part 1 of the Act.

(3)

Chapter 2 contains provisions about the key concepts underlying the tax, including—

(a)

which aggregate is taxable,

(b)

which aggregate is exempt from the tax,

(c)

what is commercial exploitation, and

(d)

who is liable to pay the tax.

(4)

Chapter 3 contains provisions about the calculation of the tax, including—

(a)

how the tax is calculated, and

(b)

when credit is available in relation to the tax.

(5)

Chapter 4 contains provisions about the administration of the tax.

(6)

Chapter 5 contains provisions about penalties in relation to the tax.

(7)

Chapter 6 contains provisions about reviews and appeals of decisions by Revenue Scotland in relation to the tax.

(8)

Chapter 7 contains provisions about interpretation.

Annotations