| Guvnor

Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader1 Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

What it requires

Sections creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.030 Notification of cessation of eligibility for group treatment or of having place of business in UK Regulated

Notify Revenue Scotland of group eligibility loss or place of business cessationAny Person

s.031 Group treatment: change to application or notification Regulated

Notify Revenue Scotland of changes to group treatment informationTrader

63 other provisions — procedural and definitional

s.001 The tax

s.002 Overview of Part 1

s.003 Meaning of “aggregate”

s.004 Excepted processes

s.005 Taxable aggregate

s.006 Exempt aggregate

s.007 Commercial exploitation

s.008 Persons liable to pay tax

s.009 Originating sites

s.010 Operators of sites

s.011 Weight of aggregate

s.012 Rate of tax

s.013 Repayments of overpaid tax

s.014 Adjustment of contracts

s.015 Tax credits

s.016 Tax credits: further provision

s.017 Scottish aggregates tax register

s.018 Duty to register for tax

s.019 Cancellation of registration for tax

s.020 Duty to notify Revenue Scotland of production of exempt aggregate

s.021 Registration by Revenue Scotland

s.022 Registration: further provision

s.023 Duty to make returns and pay tax

s.024 Form and content of returns

s.025 Communications from taxpayers to Revenue Scotland

s.026 Appointment of tax representatives

s.027 Effect of appointment of tax representatives

s.028 Definition of “business premises” to exclude premises of tax representatives

s.029 Groups of companies

s.032 Group treatment: substitution and termination

s.033 Partnerships and unincorporated bodies etc.

s.034 Bankruptcy etc.

s.035 Transfer of business as a going concern

s.036 Security required by individual direction

s.037 Security required by general direction

s.038 Delegation of functions by Revenue Scotland

s.039 Failure to make return

s.040 Failure to pay tax

s.041 Inaccuracies in taxpayer documents

s.042 Failure to register for tax etc.

s.043 Failure to notify production of exempt aggregate

s.044 Failure to keep records of production of exempt aggregate

s.045 Failure to request approval of tax representative appointment

s.046 Failure to notify cessation of eligibility for group treatment or of having place of business in UK

s.047 Failure to notify change to group treatment application or notification

s.048 Failure to provide security

s.049 General provisions for penalties relating to Scottish aggregates tax

s.050 Reviews and appeals of decisions of Revenue Scotland

s.051 Interpretation of Part 1

s.052 Interpretation of the Revenue Scotland and Tax Powers Act 2014

s.053 Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014

s.054 Refusal of repayment claim where other tax not paid

s.055 Penalties for failure to pay tax

s.056 Communications from Revenue Scotland to taxpayers

s.057 Use of automation by Revenue Scotland

s.058 Set-off by Revenue Scotland

s.059 Role of designated officer

s.060 Retrospective effect of amendments made by the Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018

s.061 Regulations

s.062 Ancillary provision

s.063 Crown application

s.064 Commencement

s.065 Short title

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Does it bind you?

Other Acts binding the same actors

What it requires