Scottish aggregates tax Return under regulations made under section 23 of the AT(S) Act 2024.”, (b) in subsection (6), after “item 2” insert “or 3”. (3) In the italic heading before section 164, after “Scottish landfill tax” insert “and Scottish 25 aggregates tax”. (4) In section 164 (Scottish landfill tax: first penalty for failure to make return), in subsection (1), after “item 2” insert “or 3”. (5) The section title of section 164 becomes “Scottish landfill tax and Scottish aggregates tax: first penalty for failure to make return”. 30 (6) The section title of section 165 becomes “Scottish landfill tax and Scottish aggregates tax: multiple failures to make return”. (7...