# The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026, Introduction: 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 2024 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 Parliament.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111065372/introduction (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-miscellaneous-amendment-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.