{
  "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-amendment-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-amendment-regulations-2025/introduction.json",
  "legislation": "sdsi/2025/9780111063712",
  "legislation_title": "The Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-amendment-regulations-2025",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the Scottish Parliament under section 61(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, for approval by resolution of the Scottish Parliament.\nTaxes\nMade 2025\nComing into force 1st December 2025\nThe Scottish Ministers make the following Regulations in exercise of the powers conferred by section 74(9) and (10) of the Revenue Scotland and Tax Powers Act 2014 and section 18(5) and (6) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 all other powers enabling them to do so.\nIn accordance with section 61(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 asp 16."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2024 asp 14."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The powers to make these Regulations are exercised together by virtue of section 33(2) of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10). The Order is subject to the affirmative procedure by virtue of section 33(3) of that Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2025/9780111063712/introduction",
    "retrieved_at": "2026-10-30T15:28:25.202431+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."
}