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

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