Commentary on Provisions Part 1 – Scottish Aggregates Tax Registration Section 20: Duty to notify Revenue Scotland of production of exempt aggregate
74.This section places a duty on a person who is not registered for Scottish aggregates tax and is subject to an exemption under section 18(5) – i.e. because they carry out the production of exempt aggregate – to notify Revenue Scotland of that fact in accordance with regulations. The circumstances for notification are to be set out in regulations.