{
  "url": "https://openlegislation.uk/draft-scottish-aggregates-tax-miscellaneous-amendment-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-miscellaneous-amendment-regulations-2026/introduction.json",
  "legislation": "sdsi/2026/9780111065372",
  "legislation_title": "The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-miscellaneous-amendment-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "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.\nAGGREGATES TAX\nMade 2026\nComing into force 1st April 2026\nThe 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 2024 and all other powers enabling them to do so.\nIn accordance with section 61(1) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2024 asp 14."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2026/9780111065372/introduction",
    "retrieved_at": "2026-10-30T15:27:54.216709+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."
}