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  "id": "sdsi/2026/9780111064856",
  "title": "The Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026",
  "short_title": "Scottish Aggregates Tax (Applicable Rate of Tax) 2026",
  "long_title": "These Regulations specify the first applicable rate of Scottish Aggregates Tax for the purposes of section 12 (rate of tax) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 with effect from 1 April 2026.",
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      "id": "asp/2024/14",
      "title": "Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024",
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