{
  "url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-39",
  "json_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-39.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": "regulation/39",
  "kind": "regulation",
  "number": "39",
  "heading": "Records required to be kept",
  "text": "(1) Any person who makes a claim must make a record of that claim and the provisions of The Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 will apply.\n(2) The record referred to in paragraph (1) above must contain the following information in respect of each claim made—\n(a) in respect of each claim—\n(i) the amount of tax charged,\n(ii) the return in which that tax was accounted for, when it was paid to Revenue Scotland and the manner of its payment, and\n(iii) the circumstances in which the entitlement to tax credit arose,\n(b) the amount of the claim, and\n(c) the return in which the claim was made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/39",
    "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."
}