OpenLegislation Browse Scotland Acts of the Scottish Parliament 2024 Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
2024 asp 14 · 12 instruments
Instrument Citation Made Under
Scottish Aggregates Tax 2026 S.S.I. 2026/167
19 Mar 2026
Section 7 , Section 15 , Section 22 , Section 26 , Section 34 , Section 35
Scottish Aggregates Tax (Applicable Rate of Tax) 2026 S.S.I. 2026/132
3 Mar 2026
Section 12
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 4) 2026 S.S.I. 2026/84
12 Feb 2026
Section 64
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 3) 2025 S.S.I. 2025/386
4 Dec 2025
Section 64
Scottish Aggregates Tax (Administration) 2025 S.S.I. 2025/374
25 Nov 2025
Section 11 , Section 15 , Section 18 , Section 20 , Section 22 , Section 23 , Section 26 , Section 33 , Section 34 , Section 35
Revenue Scotland and Tax Powers Act (Record Keeping) 2025 S.S.I. 2025/375
25 Nov 2025
Section 18
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) 2025 S.S.I. 2025/243
2 Sep 2025
Section 64
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 1) 2025 S.S.I. 2025/79
18 Mar 2025
Section 64
Scottish Aggregates Tax (Administration) 2025 Draft 2025, ISBN 9780111063705
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Section 11 , Section 15 , Section 18 , Section 20 , Section 22 , Section 23 , Section 26 , Section 33 , Section 34 , Section 35
Revenue Scotland and Tax Powers Act (Record Keeping) 2025 Draft 2025, ISBN 9780111063712
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Section 18
Scottish Aggregates Tax (Applicable Rate of Tax) 2026 Draft 2026, ISBN 9780111064856
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Section 12
Scottish Aggregates Tax 2026 Draft 2026, ISBN 9780111065372
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Section 7 , Section 15 , Section 22 , Section 26 , Section 34 , Section 35
Worked out from the legislation each instrument's preamble cites as the source of its powers. The provisions are read from the preamble's wording, as sections and Schedule paragraphs; "Under" is blank where that wording could not be read. An Act cited for another reason (a consultation it requires, say) can appear.
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