# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 26: Scope


(1) This Part applies to entitlements to credit arising under Parts 7 and 8 of these Regulations.
(2) No credit arising under any provision of these Regulations may be claimed except in accordance with this Part.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/26 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.