# Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 5: Taxable aggregate

Extent: S

(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.

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Source: https://www.legislation.gov.uk/asp/2024/14/section/5 (the official version)
Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.