# Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 52: Interpretation of the Revenue Scotland and Tax Powers Act 2014

Extent: S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2) In section 252 (general interpretation), before the definition of “the LBTT(S) Act 2013” insert—
““the AT(S) Act 2024” means the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024,”.
(3) In schedule 5 (index of defined expressions), before the entry relating to “LBTT(S) Act 2013” insert—
“
AT(S) Act 2024
section 252
”.

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Source: https://www.legislation.gov.uk/asp/2024/14/section/52 (the official version)
Page: https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.