Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Prospective

51 Interpretation of Part 1 S

(1) In this Part—

• “accounting period” means a period which, in pursuance of any regulations under section 23(1), is an accounting period for the purposes of the tax,

• “aggregate” is to be construed in accordance with sections 3 and 4(1),

• “agreement” includes any arrangement or understanding (whether or not legally enforceable), and cognate expressions are to be construed accordingly,

• “agricultural” means relating to the trade of agriculture, which includes horticulture, fruit growing, seed growing, dairy farming, livestock breeding and keeping, the use of land as grazing land, meadow land, osier land, market gardens and nursery grounds, and the use of land for woodlands where that use is ancillary to the farming of land for other agricultural purposes,

• “commercial exploitation” is to be construed in accordance with section 7,

• “construction purposes” is to be construed in accordance with subsection (2) of this section,

• “excepted process” has the meaning given by section 4(2),

• “forestry” includes the cultivation, maintenance and care of trees or woodland of any description,

• “gravel” includes gravel comprising or containing pebbles or stones or both,

• “member” and “representative member”, in relation to a group, are to be construed in accordance with section 29,

• “mixed” includes blended, and cognate expressions are to be construed accordingly,

• “non-resident taxpayer” has the meaning given by section 26(2),

• “operate” and “operator”, in relation to any site, is to be construed in accordance with section 10,

• “originating site” is to be construed in accordance with section 9,

• “the register” means the register maintained by Revenue Scotland under section 17,

• “registered” means registered in the register maintained by Revenue Scotland under section 17,

• “rock” does not include any rock contained in a quantity of aggregate consisting wholly or mainly of gravel or sand,

• “Scottish marine area” has the meaning given by section 1 of the Marine (Scotland) Act 2010,

• “structure” includes roads and paths, the way on which any railway track is or is to be laid, and road and railway embankments,

• “the tax” means Scottish aggregates tax,

• “tax credit” means a tax credit for which provision is made by virtue of section 15(1),

• “tax representative”, in relation to any person, means the person who, in accordance with any regulations under section 26(1), is for the time being that person’s tax representative for the purposes of the tax,

• “taxable aggregate” is to be construed in accordance with section 5(2),

• “United Kingdom waters” means—

  (a)

  the territorial sea adjacent to the United Kingdom, except so much of that territorial sea as is to be treated as adjacent to Scotland for the purposes of the Scotland Act 1998 (see section 126(2) of that Act), or

  (b)

  any area designated by Order in Council under section 1(7) of the Continental Shelf Act 1964.

(2) References in this Part to the use of anything for construction purposes are references to either of the following, except in so far as it consists in the application to it of an excepted process, that is to say—

(a) using it as material or support in the construction or improvement of any structure,

(b) mixing it with anything as part of the process of producing mortar, concrete, tarmacadam, coated roadstone or any similar construction material.

(3) References in this Part to winning any aggregate are references to winning it—

(a) by quarrying, dredging, mining or collecting it from any land or area of the seabed, or

(b) by separating it in any other manner from any land or area of the seabed in which it is comprised.

(4) References in this Part, in relation to any accounting period, to tax due from any person for that period are references (subject to any regulations made by virtue of section 23(2)(a)) to the tax for which that person is required, in accordance with regulations under section 23(1), to account by reference to that period.

(5) For the purposes of this Part a person is resident in the United Kingdom at any time if, at that time—

(a) that person has an established place of business in the United Kingdom,

(b) that person has a usual place of residence in the United Kingdom, or

(c) that person is a firm or unincorporated body which (without being resident in the United Kingdom by virtue of paragraph (a)) has amongst its partners or members at least one individual with a usual place of residence in the United Kingdom.

Commencement Information

I1 S. 51 not in force at Royal Assent, see s. 64(2)