18 Tax on commercial exploitation of aggregate
Scotland Act 2016 (2016 c 11) | Legislation

18  Tax on commercial exploitation of aggregate

(1)     In Part 4A of the Scotland Act 1998, after the Chapter 5 inserted by section 17 insert—

“Chapter 6
Tax on Commercial Exploitation of Aggregate

80M Tax on commercial exploitation of aggregate

(1)     A tax which is charged on aggregate when it is subjected to commercial exploitation in

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