- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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Rhagor o Adnoddau
Status:
This version of this provision is prospective.
Status
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- where the provision (Part, Chapter or section) has never come into force or;
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Changes to legislation:
There are currently no known outstanding effects for the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 12.
Changes to Legislation
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Prospective
12Rate of taxS
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adran has no associated
Nodiadau Esboniadol
(1)The amount of tax charged on taxable aggregate is calculated by multiplying the applicable rate of tax by the weight in tonnes of the taxable aggregate.
(2)The amount of tax charged on a part of a tonne of aggregate is to be the proportionately reduced amount.
(3)The Scottish Ministers may make regulations specifying the applicable rate (or rates) of tax for the purposes of this section.
Commencement Information
I1S. 12 not in force at Royal Assent, see s. 64(2)
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