Section 5 Taxable aggregateI1I2 Scotland (1) Tax is to be charged only on taxable aggregate. (2) In this Part a quantity of aggregate is taxable aggregate on any occasion that it is subjected to commercial exploitation, except to the extent that it is exempt aggregate under section 6. Annotations Commencement I1 S. 5 not in force at Royal Assent, see s. 64(2) I2 S. 5 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2 ← Section 4 Section 5 Section 6 →