Aggregates Tax and Devolved Taxes Administration (Scotland) Bill [AS INTRODUCED] CONTENTS Section P ART 1 S COTTISH AGGREGATES TAX C HAPTER 1 T HE TAX 1 The tax 2 Overview of Part 1 C HAPTER 2 K EY CONCEPTS Meaning of “aggregate” 3 Meaning of “aggregate” 4 Excepted processes Taxable and exempt aggregate 5 Taxable aggregate 6 Exempt aggregate Commercial exploitation of aggregate 7 Commercial exploitation 8 Persons liable to pay tax Sites and site operators 9 Originating sites 10 Operators of sites C HAPTER 3 C ALCULATION OF TAX Amount of tax 11 Weight of aggregate 12 Rate of tax SP Bill 38 Session 6 (2023) ii Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Repayments 13 Repayments of overpaid tax 14 Adjustment of contracts Credits 15 Tax credits 16 Tax credits: further provision C HAPTER 4 A DMINISTRATION Registration 17 Scottish aggregates tax register 18 Duty to register for tax 19 Duty to cancel registration for tax 20 Duty to notify Revenue Scotland of production of exempt aggregate 21 Registration by Revenue Scotland 22 Registration: further provision Tax returns and record-keeping 23 Duty to make returns and pay tax 24 Form and content of returns 25 Communications from taxpayers to Revenue Scotland Non-resident taxpayers 26 Appointment of tax representatives 27 Effect of appointment of tax representatives 28 Definition of “business premises” to exclude premises of tax representatives Special cases 29 Groups of companies 30 Notification of cessation of eligibility for group treatment or of having place of business in UK 31 Group treatment: substitution and termination 32 Partnerships and unincorporated bodies etc. 33 Bankruptcy etc. 34 Transfer of business as a going concern Provision of security 35 Security required by individual direction 36 Security required by general direction Delegation of functions 37 Delegation of functions by Revenue Scotland C HAPTER 5 P ENALTIES 38 Failure to make return Aggregates Tax and Devolved Taxes Administration (Scotland) Bill iii 39 Failure to pay tax 40 Inaccuracies in taxpayer documents 41 Failure to register for tax etc. 42 Failure to notify production of exempt aggregate 43 Inaccurate documents in tax credit claim 44 Failure to request approval of tax representative appointment 45 Failure to notify cessation of eligibility for group treatment or of having place of business in UK 46 Failure to provide security 47 General provisions for penalties relating to Scottish aggregates tax C HAPTER 6 R EVIEWS AND APPEALS 48 Reviews and appeals of decisions of Revenue Scotland C HAPTER 7 I NTERPRETATION 49 Interpretation of Part 1 50 Interpretation of the Revenue Scotland and Tax Powers Act 2014 P ART 2 D EVOLVED TAXES ADMINISTRATION 51 Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014 52 Refusal of repayment claim where other tax not paid 53 Penalties for failure to pay tax 54 Communications from Revenue Scotland to taxpayers 55 Use of automation by Revenue Scotland 56 Set-off by Revenue Scotland 57 Role of designated officer P ART 3 F INAL PROVISIONS 58 Regulations 59 Ancillary provision 60 Crown application 61 Commencement 62 Short title 1 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 1—The tax THE FOLLOWING ACCOMPANYING DOCUMENTS ARE ALSO PUBLISHED: Explanatory Notes (SP Bill 38-EN...