# Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 3: Meaning of “aggregate”

Extent: S

In this Part “aggregate” means (subject to section 4) any rock, gravel or sand, together with whatever substances—
(a) are for the time being incorporated in the rock, gravel or sand, or
(b) naturally occur mixed with it.

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Source: https://www.legislation.gov.uk/asp/2024/14/section/3 (the official version)
Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.