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Prospective

Part 1SScottish aggregates tax

Chapter 2SKey concepts

Meaning of “aggregate”S

3Meaning of “aggregate”S

In this Partaggregate” means (subject to section 4) any rock, gravel or sand, together with whatever substances—

(a)are for the time being incorporated in the rock, gravel or sand, or

(b)naturally occur mixed with it.

Commencement Information

I1S. 3 not in force at Royal Assent, see s. 64(2)