# Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 20: Duty to notify Revenue Scotland of production of exempt aggregate

Extent: S

An unregistered person who—
(a) would be required to be registered for the purposes of the tax but for an exemption by virtue of regulations under section 18(5), or
(b) has formed the intention of carrying out activities that would be taxable activities but for such an exemption,
must, in such cases or circumstances as may be prescribed in regulations made by the Scottish Ministers, notify Revenue Scotland of that fact.

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Source: https://www.legislation.gov.uk/asp/2024/14/section/20 (the official version)
Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.