{
  "url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-38",
  "json_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-38.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/38",
  "kind": "section",
  "number": "38",
  "heading": "Delegation of functions by Revenue Scotland",
  "text": "(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.\n(2) In section 4 (delegation of functions by Revenue Scotland)—\n(a) in subsection (1), after paragraph (b) insert—\n“(c) any of its functions relating to Scottish aggregates tax to a person specified in regulations by the Scottish Ministers (a “relevant person”).”,\n(b) in subsection (2)—\n(i) for “or to SEPA” substitute “, SEPA or a relevant person”,\n(ii) for “and SEPA” substitute “, SEPA and a relevant person”,\n(c) in subsection (8), in each place where the words occur, for “or SEPA” substitute “, SEPA or a relevant person”.\n(3) In section 254 (subordinate legislation), in subsection (3), before paragraph (a) insert—\n“(za) section 4(1)(c)”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 38 not in force at Royal Assent, see s. 64(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 38 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/38",
    "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."
}