Groupings of amendments Scottish aggregates tax: persons liable to pay tax in chain of supply 1, 2, 3, 4, 5 Scottish aggregates tax: group treatment of companies 6, 7, 13 Scottish aggregates tax: penalties 8, 9, 10, 11, 12, 14, 15, 16, 17 Devolved taxes: refusal of repayment claim where other tax not paid 18, 30 Devolved taxes: consultation on regulations on communications and automation 19, 20 Devolved taxes: set-off by Revenue Scotland 21, 22, 31, 23, 24, 25 Review of devolved taxes administration and changes to Land and Buildings Transaction Tax 32, 33, 34, 35 Scottish aggregates tax: procedure for regulations on excepted...