Schedule 1 Provisions of the Act coming into force on 16 September 2025
| Column 1 (provision of the Act) | Column 2 (subject matter) | Column 3 (purpose) |
|---|---|---|
| Section 11 | Weight of aggregate | |
| Section 15 | Tax credits | |
| Section 18(5) and (6) | Duty to register for tax | For the purpose of making regulations |
| Section 20 | Duty to notify Revenue Scotland of production of exempt aggregate | For the purpose of making regulations |
| Section 22 | Registration: further provision | |
| Section 23 | Duty to make returns and pay tax | |
| Section 26 | Appointment of tax representatives | |
| Section 33(1) | Partnerships and unincorporated bodies etc. | For the purpose of making regulations |
| Section 34 | Bankruptcy etc. | |
| Section 35 | Transfer of business as a going concern | |
| Section 61 | Regulations |