{
  "url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/introduction",
  "json_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/introduction.json",
  "legislation": "sdsi/2025/9780111063705",
  "legislation_title": "The Scottish Aggregates Tax (Administration) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-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 and section 254(3)(j) of the Revenue Scotland and Tax Powers Act 2014 for approval by resolution of the Scottish Parliament.\nAggregates Tax\nMade 2025\nComing into force in accordance with regulation 1\nThe 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 2024, sections 74(9) and (10), and 194(1) of the Revenue Scotland and Tax Powers Act 2014 and 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 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2024 asp 14."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2014 asp 16."
    },
    {
      "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) and the Regulations are 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/2025/9780111063705/introduction",
    "retrieved_at": "2026-10-30T15:28:25.754042+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."
}