Changes made by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
2024 asp 14
Made to Revenue Scotland and Tax Powers Act 2014
58 changes. All changes made by Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 94(3) | word substituted | s. 53(2) | 1 Apr 2025 | Written in |
| s. 225(3)(b) | words substituted | s. 59(3)(a) | 1 Apr 2025 | Written in |
| s. 251E and cross-heading | inserted | s. 59(2) | 1 Apr 2025 | Written in |
| s. 225(4)(a)(ii) | words substituted | s. 59(3)(b) | 1 Apr 2025 | Written in |
| sch.05 | words inserted | s. 52(3) | 1 Dec 2025 | Written in |
| s. 108(4) | word substituted | s. 13(2)(d) | 1 Dec 2025 | Written in |
| s. 108(1) | word substituted | s. 13(2)(a) | 1 Dec 2025 | Written in |
| s. 254(3)(za) | inserted | s. 38(3) | 1 Dec 2025 | Written in |
| s. 141(4) | words repealed | s. 28(2)(b) | 1 Dec 2025 | Written in |
| s. 141(3A)(3B) | inserted | s. 28(2)(a) | 1 Dec 2025 | Written in |
| s. 4(1)(c) | inserted | s. 38(2)(a) | 1 Dec 2025 | Written in |
| s. 108 heading | substituted | s. 13(3) | 1 Dec 2025 | Written in |
| s. 4(2) | words substituted | s. 38(2)(b)(ii) | 1 Dec 2025 | Written in |
| s. 4(2) | words substituted | s. 38(2)(b)(i) | 1 Dec 2025 | Written in |
| s. 107 | power to apply (with modifications) conferred | s. 16(6) | 1 Dec 2025 | Written in |
| s. 108(3) | word substituted | s. 13(2)(c)(i) | 1 Dec 2025 | Written in |
| s. 252 | words inserted | s. 52(2) | 1 Dec 2025 | Written in |
| s. 108(3) table | words substituted | s. 13(2)(c)(ii) | 1 Dec 2025 | Written in |
| s. 108(2) | word substituted | s. 13(2)(b) | 1 Dec 2025 | Written in |
| s. 4(8) | words substituted | s. 38(2)(c) | 1 Dec 2025 | Written in |
| s. 108(3) table | words inserted | s. 13(2)(c)(iii) | 1 Dec 2025 | Written in |
| s. 168(1) table | words inserted | s. 55(2)(a) | 19 Jan 2026 | Written in |
| s. 254(3)(pb) | inserted | s. 57(3) | 19 Jan 2026 | Written in |
| s. 251A and cross-heading | inserted | s. 56(2) | 19 Jan 2026 | Written in |
| s. 254(3)(pa) | inserted | s. 56(3) | 19 Jan 2026 | Written in |
| s. 251C 251D and cross-heading | inserted | s. 58(2) | 19 Jan 2026 | Written in |
| Sch. 3 para. 12(3) | inserted | s. 54(2) | 19 Jan 2026 | Written in |
| s. 168(1) table | word omitted | s. 55(2)(b) | 19 Jan 2026 | Written in |
| s. 251B and cross-heading | inserted | s. 57(2) | 19 Jan 2026 | Written in |
| s. 168(5) | words inserted | s. 40(2)(b) | 1 Apr 2026 | Written in |
| s. 170 cross-heading | words inserted | s. 40(3) | 1 Apr 2026 | Written in |
| s. 164(1) | words inserted | s. 39(4) | 1 Apr 2026 | Written in |
| s. 164 cross-heading | words inserted | s. 39(3) | 1 Apr 2026 | Written in |
| s. 216G-216I | inserted | s. 49(2) | 1 Apr 2026 | Written in |
| s. 173 heading | substituted | s. 40(8) | 1 Apr 2026 | Written in |
| s. 182(6) table | words inserted | s. 41(2)(a) | 1 Apr 2026 | Written in |
| s. 216D | inserted | s. 46(2) | 1 Apr 2026 | Written in |
| s. 182(7) | words substituted | s. 41(2)(b) | 1 Apr 2026 | Written in |
| s. 170 heading | substituted | s. 40(5) | 1 Apr 2026 | Written in |
| s. 216C | inserted | s. 45(2) | 1 Apr 2026 | Written in |
| s. 233(1)(j)-(n) | inserted | s. 50(2) | 1 Apr 2026 | Written in |
| s. 164 heading | substituted | s. 39(5) | 1 Apr 2026 | Written in |
| s. 166 heading | substituted | s. 39(7) | 1 Apr 2026 | Written in |
| s. 165 heading | substituted | s. 39(6) | 1 Apr 2026 | Written in |
| s. 216E | inserted | s. 47(2) | 1 Apr 2026 | Written in |
| s. 254(3)(la) | inserted | s. 49(3) | 1 Apr 2026 | Written in |
| s. 216F | inserted | s. 48(2) | 1 Apr 2026 | Written in |
| s. 168(1) table | words inserted | s. 40(2)(a) | 1 Apr 2026 | Written in |
| s. 159(6) | words inserted | s. 39(2)(b) | 1 Apr 2026 | Written in |
| s. 216B | inserted | s. 44(2) | 1 Apr 2026 | Written in |
| s. 172 heading | substituted | s. 40(7) | 1 Apr 2026 | Written in |
| s. 170(1) | words inserted | s. 40(4) | 1 Apr 2026 | Written in |
| s. 209(1)(a) | substituted | s. 42(2) | 1 Apr 2026 | Written in |
| s. 171 heading | substituted | s. 40(6) | 1 Apr 2026 | Written in |
| Pt. 8 Ch. 5A | inserted | s. 43(2) | 1 Apr 2026 | Written in |
| s. 159(1) table | words inserted | s. 39(2)(a) | 1 Apr 2026 | Written in |
| s. 167 heading | words inserted | s. 39(8) | 1 Apr 2026 | Written in |
| s. 210(4) | words inserted | s. 42(3) | 1 Apr 2026 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.