SP Bill 38A Session 6 (2024) 2 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 2—Key concepts (6) Chapter 5 contains provisions about penalties in relation to the tax. (7) Chapter 6 contains provisions about reviews and appeals of decisions by Revenue Scotland in relation to the tax. (8) Chapter 7 contains provisions about interpretation. 5 C HAPTER 2 K EY CONCEPTS Meaning of “aggregate” 3 Meaning of “aggregate” In this Part “aggregate” means (subject to section 4) any rock, gravel or sand, together 10 with whatever substances— 1 (a) are for the time being incorporated in the rock, gravel or sand, or (b) naturally occur mixed with it. 4 Excepted...