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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
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
- where the provision (Part, Chapter or section) has never come into force or;
- where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Changes to legislation:
There are currently no known outstanding effects for the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 21.
Changes to Legislation
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Prospective
21Registration by Revenue ScotlandS
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adran has no associated
Nodiadau Esboniadol
(1)Where it appears to Revenue Scotland that any person is operating or using any premises, or intends to operate or use any premises, for any of the purposes listed in subsection (2), it may register those premises, in any entry in the register relating to that person and under that person’s name, as a registered site.
(2)The purposes are—
(a)winning any aggregate,
(b)applying an excepted process to any aggregate,
(c)mixing, otherwise than in permitted circumstances (see section 7(7)), any aggregate with any material or substance (other than water),
(d)storing any aggregate, or
(e)the first landing in Scotland of aggregate won from the seabed of the Scottish marine area or from the seabed of United Kingdom waters.
(3)Where any premises are registered in accordance with subsection (1) as a registered site, the particulars included in the register must set out, as the boundaries of the site, such boundaries as appear to Revenue Scotland best to secure that avoidance of tax is not facilitated by the registration of any part of any premises that is not used or operated for any of the purposes listed in subsection (2).
(4)Where any entry in the register at any time specifies that any premises registered under a person’s name as a registered site are to be taken to be the originating site of—
(a)any aggregate resulting from the carrying out of any excepted process there, or
(b)any aggregate won or landed there,
any question for the purposes of this Part as to the boundaries at that time of the originating site of any such aggregate is to be conclusively determined in accordance with that entry.
Commencement Information
I1S. 21 not in force at Royal Assent, see s. 64(2)
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