Tax on commercial exploitation of aggregate

1 A tax which is charged on aggregate when it is subjected to commercial exploitation in Scotland is a devolved tax. 2 The tax must not be chargeable when aggregate is subjected to commercial exploitation for fuel. 3 Aggregate is subjected to commercial exploitation for fuel— a when the aggregate is used as fuel; b when the aggregate is subjected to commercial exploitation for the purpose of extracting or producing anything capable of being used as fuel; c when the aggregate becomes subject to an agreement to use it as mentioned in paragraph (a) or to subject it to commercial exploitation as mentioned in paragraph (b).