# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 25: Interpretation


In this Part—
“relevant accounting period” means—
(a) in the case of an entitlement to credit arising under Part 7 of these Regulations, the accounting period in which the period of one year from the date of the issue of the aggregates invoice expired,
(b) in the case of an entitlement to credit arising under Part 8 of these Regulations, the accounting period in which the relevant circumstances condition is met,
“relevant amount” means the amount of the credit as determined in accordance with Part 7 or 8 of these Regulations, as the case may be,
“relevant tax” means the tax, if any, that was required to have been paid as a condition of the entitlement to credit.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/25 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.