Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (2024 asp 14)
- Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (2024 asp 14)
- Part 1 Scottish aggregates tax
- Chapter 1 The tax
- 1 The tax
- 2 Overview of Part 1
- Chapter 2 Key concepts
- Meaning of “aggregate”
- 3 Meaning of “aggregate”
- 4 Excepted processes
- Taxable and exempt aggregate
- 5 Taxable aggregate
- 6 Exempt aggregate
- Commercial exploitation of aggregate
- 7 Commercial exploitation
- 8 Persons liable to pay tax
- Sites and site operators
- 9 Originating sites
- 10 Operators of sites
- Chapter 3 Calculation of tax
- Amount of tax
- 11 Weight of aggregate
- 12 Rate of tax
- Repayments
- 13 Repayments of overpaid tax
- 14 Adjustment of contracts
- Credits
- 15 Tax credits
- 16 Tax credits: further provision
- Chapter 4 Administration
- Registration
- 17 Scottish aggregates tax register
- 18 Duty to register for tax
- 19 Cancellation of registration for tax
- 20 Duty to notify Revenue Scotland of production of exempt aggregate
- 21 Registration by Revenue Scotland
- 22 Registration: further provision
- Tax returns and record-keeping
- 23 Duty to make returns and pay tax
- 24 Form and content of returns
- 25 Communications from taxpayers to Revenue Scotland
- Non-resident taxpayers
- 26 Appointment of tax representatives
- 27 Effect of appointment of tax representatives
- 28 Definition of “business premises” to exclude premises of tax representatives
- Special cases
- 29 Groups of companies
- 30 Notification of cessation of eligibility for group treatment or of having place of business in UK
- 31 Group treatment: change to application or notification
- 32 Group treatment: substitution and termination
- 33 Partnerships and unincorporated bodies etc.
- 34 Bankruptcy etc.
- 35 Transfer of business as a going concern
- Provision of security
- 36 Security required by individual direction
- 37 Security required by general direction
- Delegation of functions
- 38 Delegation of functions by Revenue Scotland
- Chapter 5 Penalties
- 39 Failure to make return
- 40 Failure to pay tax
- 41 Inaccuracies in taxpayer documents
- 42 Failure to register for tax etc.
- 43 Failure to notify production of exempt aggregate
- 44 Failure to keep records of production of exempt aggregate
- 45 Failure to request approval of tax representative appointment
- 46 Failure to notify cessation of eligibility for group treatment or of having place of business in UK
- 47 Failure to notify change to group treatment application or notification
- 48 Failure to provide security
- 49 General provisions for penalties relating to Scottish aggregates tax
- Chapter 6 Reviews and appeals
- 50 Reviews and appeals of decisions of Revenue Scotland
- Chapter 7 Interpretation
- 51 Interpretation of Part 1
- 52 Interpretation of the Revenue Scotland and Tax Powers Act 2014
- Part 2 Devolved taxes administration
- 53 Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014
- 54 Refusal of repayment claim where other tax not paid
- 55 Penalties for failure to pay tax
- 56 Communications from Revenue Scotland to taxpayers
- 57 Use of automation by Revenue Scotland
- 58 Set-off by Revenue Scotland
- 59 Role of designated officer
- 60 Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018
- Part 3 Final provisions
- 61 Regulations
- 62 Ancillary provision
- 63 Crown application
- 64 Commencement
- 65 Short title
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