Explanatory note
(This note is not part of the Regulations)
These Regulations bring into force sections 1, 2, 39 to 49, and 50 of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) on 1 April 2026.
The Bill for the Act received Royal Assent on 12 November 2024. Sections 62, 63, 64 and 65 came into force the following day.