Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: business and regulatory impact assessment
Business and regulatory impact assessment (BRIA) for the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.
Footnotes
1. Scotland Act 2016 (legislation.gov.uk)
2. Revenue Scotland and Tax Powers Act 2014 (legislation.gov.uk)
3. Review of the Aggregates Levy - GOV.UK (www.gov.uk)
4. Scottish Aggregates Levy: evidence review and policy options - gov.scot (www.gov.scot)
5. Framework for Tax 2021 - gov.scot (www.gov.scot)
6. National Performance Framework | National Performance Framework
8. Aggregates Levy – Scottish Fiscal Commission
9. Supporting documents - Framework for Tax 2021 - gov.scot (www.gov.scot)
10. Collation of the results of the 2019 Aggregate Minerals Survey for Scotland (www.gov.scot)
11. United Kingdom Internal Market Act 2020 (legislation.gov.uk)
12. Collation of the results of the 2019 Aggregate Minerals Survey for Scotland (www.gov.scot)
13. The Environment Strategy for Scotland: vision and outcomes - gov.scot (www.gov.scot)
Contact
Email: Devolvedtaxes@gov.scot
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