# The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025, 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

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Source: https://www.legislation.gov.uk/ssi/2025/243/schedule/1 (the official version)
Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024-commencement-no-2-regulations-2025/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.