# The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026, Regulation 1: Citation and commencement


These Regulations may be cited as the Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 and come into force on 1 April 2026.

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Source: https://www.legislation.gov.uk/sdsi/2026/9780111065372/regulation/1 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-miscellaneous-amendment-regulations-2026/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.