# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 1: Citation and commencement


(1) These Regulations may be cited as the Scottish Aggregates Tax (Administration) Regulations 2025.
(2) Parts 1 and 3 of these Regulations come into force on 1 December 2025.
(3) The remainder of these Regulations come into force on 1 April 2026.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/1 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.