{
  "url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024-commencement-no-2-regulations-2025/schedule-1",
  "json_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024-commencement-no-2-regulations-2025/schedule-1.json",
  "legislation": "ssi/2025/243",
  "legislation_title": "The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024-commencement-no-2-regulations-2025",
  "path": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": "Provisions of the Act coming into force on 16 September 2025",
  "text": "Column 1\n(provision of the Act)\nColumn 2\n(subject matter)\nColumn 3\n(purpose)\nSection 11\nWeight of aggregate\nSection 15\nTax credits\nSection 18(5) and (6)\nDuty to register for tax\nFor the purpose of making regulations\nSection 20\nDuty to notify Revenue Scotland of production of exempt aggregate\nFor the purpose of making regulations\nSection 22\nRegistration: further provision\nSection 23\nDuty to make returns and pay tax\nSection 26\nAppointment of tax representatives\nSection 33(1)\nPartnerships and unincorporated bodies etc.\nFor the purpose of making regulations\nSection 34\nBankruptcy etc.\nSection 35\nTransfer of business as a going concern\nSection 61\nRegulations",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2025/243/schedule/1",
    "retrieved_at": "2026-10-28T20:34:29.951053+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}