Credits 15 Tax credits 35 (1) The Scottish Ministers may by regulations provide that where— (a) a charge to tax has arisen on any quantity of aggregate, and 11 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 3—Calculation of tax (b) specified conditions are fulfilled, a person liable to pay the tax is to be entitled to credit of such an amount as is determined in accordance with specified rules. (2) Regulations under subsection (1) may include provision for determining the amount of 5 credit (including provision for limiting it). (3) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate is moved outwith Scotland to a place in the rest of the United Kingdom, or to United Kingdom waters, in the form of aggregate. (4) Regulations under subsection (1) may include provision in relation to cases where any 10 quantity of taxable aggregate is exported outwith the United Kingdom from a place in 1 Scotland, in the form of aggregate. (5) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate has an excepted process applied to it. (6) Regulations under subsection (1) may include provision in relation to cases where any 15 quantity of taxable aggregate is used in a specified industrial or agricultural process. (7) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate is disposed of (by dumping or otherwise) in such a manner, not constituting its use for construction purposes, as may be specified. (8) Regulations under subsection (1) may include— 20 (a) provision in relation to cases where the whole or part of a debt which is due to the person liable to pay the tax is written off in the person’s accounts...