{
  "url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-24",
  "json_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-24.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/24",
  "kind": "section",
  "number": "24",
  "heading": "Form and content of returns",
  "text": "(1) A return under this Part must—\n(a) be in the form specified by Revenue Scotland,\n(b) contain information specified by Revenue Scotland, and\n(c) be made in a manner specified by Revenue Scotland.\n(2) Revenue Scotland may specify different forms, information and manners of return for different kinds of return.\n(3) A return is treated as containing any information provided by the person making it for the purpose of completing the return.\n(4) Subsections (1) and (2) are subject to any different provision made in or under this Part.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 24 not in force at Royal Assent, see s. 64(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 24 in force at 1.12.2025 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/24",
    "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."
}