Commentary on Provisions Part 1 – Scottish Aggregates Tax Meaning of “aggregate” Section 4: Excepted processes
14.Subsection (1) makes further provision about the meaning of “aggregate” for the purposes of Part 1, stating that the term includes the spoil and by-products from the application of “excepted processes” to aggregate, but does not include anything else resulting from such processes.
15.Subsection (2) then defines what “excepted processes” are. This includes, for example, the manufacturing of cement from limestone, and any process by which a “relevant substance” is extracted or otherwise separated from any aggregate, with the “relevant substances” in question listed in subsection (3). Under subsection (4) the Scottish Ministers have the power to alter this list by regulations subject to the negative procedure.