{
  "url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-8",
  "json_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-8.json",
  "legislation": "sdsi/2025/9780111063705",
  "legislation_title": "The Scottish Aggregates Tax (Administration) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Exemption from registration",
  "text": "(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.\n(2) Such a person is exempt from the following requirements—\n(a) to be registered under section 18(1) of the Act, and\n(b) to notify Revenue Scotland under section 18(3) of the Act.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/8",
    "retrieved_at": "2026-10-30T15:28:25.754042+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}