Regulation 5 Specified method
(1)
Where Revenue Scotland has published a notice setting out a specified method for determining the weight of aggregate, this regulation will apply unless regulation 6 applies.
(2)
A specification made by Revenue Scotland as described in paragraph (1) above may make provision for—
(a)
the method by which weight is to be determined,
(b)
the time by reference to which weight is to be determined,
(c)
the records to be kept by the registrable person, and
(d)
the discounting of the weight of constituents (such as water).