Introductory text
Draft Regulations laid before the Scottish Parliament under section 61(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, for approval by resolution of the Scottish Parliament.
AGGREGATES TAX
Made 2026
Coming into force 1st April 2026
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 7(10), 15(1), 22, 26(1), 34(1) and 35(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024f1 and all other powers enabling them to do so.
In accordance with section 61(1) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliamentf2.
Annotations
Footnotes
- f1
- f2
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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). These Regulations are subject to the affirmative procedure by virtue of section 33(3) of that Act.