{
  "url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-9",
  "json_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Notification of commercial exploitation of exempt aggregate",
  "text": "(1) This regulation applies where—\n(a) regulation 8 applies, and\n(b) a person intends to carry out or carries out the commercial exploitation of the aggregates referred to in—\n(i) section 6(7) of the Act,\n(ii) section 6(8)(a) to (c) of the Act, or\n(iii) section 6(8)(f) of the Act, but only in relation to clay.\n(2) Such a person must notify Revenue Scotland under section 20 of the Act within 30 days of the earliest of the following—\n(a) the date on which the person formed the intention to carry out the activity referred to in paragraph (1)(b),\n(b) the date on which the person carried out the activity referred to in paragraph (1)(b).\n(3) Notification under paragraph (2) must be made in accordance with requirements specified in writing by Revenue Scotland.",
  "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/9",
    "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."
}