{
  "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-amendment-regulations-2025/note",
  "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-amendment-regulations-2025/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015 to make provision for the records that must be preserved by registrable persons, and certain parties made exempt from registration, under the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2025/9780111063712/note",
    "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."
}