Regulation 2 Interpretation

In these Regulations—

• “accounting period” means—

  1. (a)

     for a registered person, each period ending on the dates notified by Revenue Scotland,

  2. (b)

     for any other registrable person—

     1. (i)

        except where (ii) applies, each period of 3 months starting from the effective date of registration,

     2. (ii)

        where Revenue Scotland have, by virtue of regulation 23(3)(a), varied the length of any accounting period or the date on which it begins or ends, such period as is specified by Revenue Scotland,

• “the Act” means the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024,

• “aggregate” has the meaning given in section 3 of the Act,

• “aggregates invoice” means an invoice in respect of commercial exploitation of aggregate issued by a registrable person to a customer and which contains all of the following information—

  1. (a)

     an identifying number,

  2. (b)

     the date of its issue,

  3. (c)

     the name and address of the person issuing it,

  4. (d)

     the name and address of the person to whom it is issued,

  5. (e)

     the weight of the material commercially exploited,

  6. (f)

     a description of the material commercially exploited,

  7. (g)

     the total amount payable for which the invoice is issued, and

  8. (h)

     where the amount of tax is shown separately, a statement confirming that that tax may not be treated as the input tax of any person,

• “aggregates tax bad debt account” has the meaning given in regulation 33(3),

• “commercial exploitation” has the meaning given in section 7 of the Act,

• “credit”, except where the context otherwise requires, means credit which a person is entitled to claim under Part 6 of these Regulations,

• “disposal to landfill” is to be interpreted in accordance with sections 5 and 12 of the Landfill Tax (Scotland) Act 2014,

• “effective date of registration” means the date on which the registrable person begins to carry out taxable activities (whether or not the person has notified Revenue Scotland under section 18(3) of the Act),

• “excepted process” has the meaning given in section 4(2) of the Act,

• “originating site” has the meaning given in section 9 of the Act,

• “published notice” means a notice published by Revenue Scotland and not withdrawn or replaced by a further notice,

• “registrable person” has the meaning given in section 18(7) of the Act,

• “registered person” means a person who is registered under section 18 of the Act and register and registration are to be construed accordingly,

• “registration number” means the identifying number allocated to a registered person and notified to that person by Revenue Scotland,

• “return” means a return which is required to be made in accordance with regulation 23,

• “the RSTP Act” means the Revenue Scotland and Tax Powers Act 2014,

• “taxable activities” has the meaning given in section 18(2) of the Act, and “taxable activity” is construed accordingly,

• “taxable business” means a business or part of a business in the course of which a taxable activity is carried out.

In these Regulations any question as to whether a person is connected with another is to be determined in accordance with section 1122 of the Corporation Tax Act 2010^f1.