Article 2 Amendment of the Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015

(1)

The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015^f1 is amended as follows.

(2)

After article 2 (Involved third parties - Scottish landfill tax) insert—

“Involved third parties - Scottish aggregates tax

3

(1)

For the purposes of section 142(3) (power to inspect business premises of involved third parties) of the Revenue Scotland and Tax Powers Act 2014—

(a)

any person involved (in any capacity) with the commercial exploitation of taxable aggregate is an “involved third party”,

(b)

any documents relating to the commercial exploitation of taxable aggregate mentioned in sub-paragraph (a) are “relevant documents”, and

(c)

Scottish aggregates tax^f2 is a “relevant devolved tax”.

(2)

For the purposes of this article—

“commercial exploitation” has the same meaning as in section 7 (commercial exploitation) of the AT(S) Act 2024^f3,

“Scottish aggregates tax” has the same meaning as in section 1(1) (the tax) of the AT(S) Act 2024, and

“taxable aggregate” has the same meaning as in section 5 (taxable aggregate) of the AT(S) Act 2024.”.

Annotations

Footnotes

f1: S.S.I. 2015/37.
f2: Section 3(3) of the Revenue Scotland and Tax Powers Act 2014 provides that “devolved taxes” has the meaning given by section 80A(4) of the Scotland Act 1998 (c. 46). Section 80A(4) of the Scotland Act 1998 provides that, in that Act, “devolved tax” means a tax specified in Part 4A of that Act as a devolved tax. Section 80M(1) in Part 4A of the Scotland Act 1998 provides that Scottish aggregates tax is a devolved tax.
f3: 2024 asp 14.