{
  "url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-20",
  "json_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-20.json",
  "legislation": "asp/2024/14",
  "legislation_title": "Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024",
  "legislation_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024",
  "path": "section/20",
  "kind": "section",
  "number": "20",
  "heading": "Duty to notify Revenue Scotland of production of exempt aggregate",
  "text": "An unregistered person who—\n(a) would be required to be registered for the purposes of the tax but for an exemption by virtue of regulations under section 18(5), or\n(b) has formed the intention of carrying out activities that would be taxable activities but for such an exemption,\nmust, in such cases or circumstances as may be prescribed in regulations made by the Scottish Ministers, notify Revenue Scotland of that fact.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 20 not in force at Royal Assent, see s. 64(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 20 in force at 16.9.2025 for specified purposes by S.S.I. 2025/243, reg. 2(1)(2), sch. 1"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "S. 20 in force at 1.12.2025 in so far as not already in force by S.S.I. 2025/243, reg. 2(3), sch. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2024/14/section/20",
    "retrieved_at": "2026-10-29T20:12:04.335327+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."
}