Schedule 2 Provisions of the Act coming into force on 1 December 2025
| Column 1 (provision of the Act) | Column 2 (subject matter) |
|---|---|
| Chapter 2 of Part 1 (sections 3 to 10) | Key concepts |
| Section 12 | Rate of tax |
| Section 13 | Repayments of overpaid tax |
| Section 14 | Adjustment of contracts |
| Section 16 | Tax credits: further provision |
| Section 17 | Scottish aggregates tax register |
| Section 18 | Duty to register for tax |
| Section 19 | Cancellation of registration for tax |
| Section 20 | Duty to notify Revenue Scotland of production of exempt aggregate |
| Section 21 | Registration by Revenue Scotland |
| Section 24 | Form and content of returns |
| Section 25 | Communications from taxpayers to Revenue Scotland |
| Section 27 | Effect of appointment of tax representatives |
| Section 28 | Definition of “business premises” to exclude premises of tax representatives |
| Section 29 | Groups of companies |
| Section 30 | Notification of cessation of eligibility for group treatment or of having place of business in UK |
| Section 31 | Group treatment: change to application or notification |
| Section 32 | Group treatment: substitution and termination |
| Section 33 | Partnerships and unincorporated bodies etc. |
| Section 36 | Security required by individual direction |
| Section 37 | Security required by general direction |
| Section 38 | Delegation of functions by Revenue Scotland |
| Chapter 7 of Part 1 (sections 51 and 52) | Interpretation |