Introductory text
Draft Regulations laid before the Scottish Parliament under section 61(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 and section 254(3)(j) of the Revenue Scotland and Tax Powers Act 2014 for approval by resolution of the Scottish Parliament.
Aggregates Tax
Made 2025
Coming into force in accordance with regulation 1
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 11(1), 15(1), 18(5), 20, 22, 23(1), 26(1), 33(1), 34(1) and 35(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024f1, sections 74(9) and (10), and 194(1) of the Revenue Scotland and Tax Powers Act 2014f2 and all other powers enabling them to do sof3.
In accordance with section 61(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 and section 254(3)(j) of the Revenue Scotland and Tax Powers Act 2014, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.
Annotations
Footnotes
- f1
- f2
- f3
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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) and the Regulations are subject to the affirmative procedure by virtue of section 33(3) of that Act.