{
  "url": "https://openlegislation.uk/draft-scottish-aggregates-tax-miscellaneous-amendment-regulations-2026/regulation-3",
  "json_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-miscellaneous-amendment-regulations-2026/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Scottish Aggregates Tax (Administration) Regulations 2025",
  "text": "(1) The Scottish Aggregates Tax (Administration) Regulations 2025 are amended in accordance with paragraphs (2) to (9).\n(2) In regulation 11(2) (notification of cessation of taxable activities), for “Regulation 9(1)(b)” substitute “regulation 9(1)(b)”.\n(3) In regulation 12(3) (changes in particulars)—\n(a) in sub-paragraph (a), for “paragraph (2)” substitute “paragraph (1)(a)”,\n(b) in sub-paragraph (b), for “paragraphs (3) and (4)” substitute “paragraph (1)(b) and (c)”.\n(4) In regulation 13(4)(d) (transfer of a going concern), for “will apply to the transferor” substitute “will apply to the transferee”.\n(5) In regulation 15(3) (bankruptcy or incapacity of registrable persons), after “cease to” insert “so”.\n(6) In regulation 20(1)(a) (direction regarding appointment of tax representative), for “retax” substitute “tax”.\n(7) In regulation 29, in the definition of “claim”, for “are” substitute “is”.\n(8) In regulation 34(1)(b) (attribution of payments), for “taxable aggregate” substitute “taxable aggregate or not”.\n(9) In regulation 37 (tax credits in relevant circumstances)—\n(a) in paragraph (2)(a), before “is moved outwith Scotland” insert “subject to paragraph (2A),”,\n(b) in paragraph (2)(e)(ii), omit “of”,\n(c) after paragraph (2), insert—\n“(2A) The relevant circumstances condition in paragraph (2)(a) will not be met where—\n(a) the aggregate in question is, or derives from, aggregate in respect of which section 7(9) of the Act has applied, or\n(b) the movement of the aggregate in question outwith Scotland is not carried out by, or on behalf of, the registered person mentioned in paragraph (1)(a) and (b).”,\n(d) in paragraph (4), omit “of” in the second place where it appears.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2025/374."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2026/9780111065372/regulation/3",
    "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."
}