{
  "url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024-commencement-no-2-regulations-2025/schedule-2",
  "json_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024-commencement-no-2-regulations-2025/schedule-2.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/2",
  "kind": "schedule",
  "number": "2",
  "heading": "Provisions of the Act coming into force on 1 December 2025",
  "text": "Column 1\n(provision of the Act)\nColumn 2\n(subject matter)\nChapter 2 of Part 1 (sections 3 to 10)\nKey concepts\nSection 12\nRate of tax\nSection 13\nRepayments of overpaid tax\nSection 14\nAdjustment of contracts\nSection 16\nTax credits: further provision\nSection 17\nScottish aggregates tax register\nSection 18\nDuty to register for tax\nSection 19\nCancellation of registration for tax\nSection 20\nDuty to notify Revenue Scotland of production of exempt aggregate\nSection 21\nRegistration by Revenue Scotland\nSection 24\nForm and content of returns\nSection 25\nCommunications from taxpayers to Revenue Scotland\nSection 27\nEffect of appointment of tax representatives\nSection 28\nDefinition of “business premises” to exclude premises of tax representatives\nSection 29\nGroups of companies\nSection 30\nNotification of cessation of eligibility for group treatment or of having place of business in UK\nSection 31\nGroup treatment: change to application or notification\nSection 32\nGroup treatment: substitution and termination\nSection 33\nPartnerships and unincorporated bodies etc.\nSection 36\nSecurity required by individual direction\nSection 37\nSecurity required by general direction\nSection 38\nDelegation of functions by Revenue Scotland\nChapter 7 of Part 1 (sections 51 and 52)\nInterpretation",
  "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/2",
    "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."
}