{
  "url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-53",
  "json_url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024/section-53.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/53",
  "kind": "section",
  "number": "53",
  "heading": "Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014",
  "text": "(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.\n(2) In section 94 (direction to complete enquiry), in subsection (3), for “paragraph” substitute “section”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 53 not in force at Royal Assent, see s. 64(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 53 in force at 1.4.2025 by S.S.I. 2025/79, reg. 2(1)(2)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2024/14/section/53",
    "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."
}