Regulation 8 Exemption from registration
(1)
This regulation applies where the only taxable activity that a person is carrying out or intends to carry out is the commercial exploitation of aggregate referred to in section 6(2) to 6(8) of the Act.
(2)
Such a person is exempt from the following requirements—
(a)
to be registered under section 18(1) of the Act, and
(b)
to notify Revenue Scotland under section 18(3) of the Act.
(3)
Such a person may still be required to keep records and meet other duties prescribed by Regulations made under section 18(5) and (6) of the Act.