# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 29


In this Part—
“claim” means a claim in accordance with Part 6 of these Regulations for an amount of credit arising under this Part and “claimant” are to be construed accordingly,
“customer” means a person for whom a taxable activity is carried out by the claimant,
“outstanding amount” means, in relation to any claim—
(a) if at the time of the claim the claimant has received no payment in respect of the amount written off in its accounts, the amount so written off, or
(b) if at that time it has received a payment, the amount by which the amount written off exceeds the payment (or the aggregate of the payments),
“relevant transaction” means any taxable activity in respect of which a claim is made,
“security” means—
(a) in relation to Scotland, any security (whether heritable or moveable), any floating charge and any right of lien or preference and right of retention (other than a right of compensation or set-off), and
(b) in relation to England, Wales and Northern Ireland, any mortgage, charge, lien or other security.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/29 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.