{
  "legislation": {
    "id": "asp/2014/16",
    "title": "Revenue Scotland and Tax Powers Act 2014",
    "short_title": "Revenue Scotland and Tax Powers Act 2014",
    "citation": "2014 asp 16",
    "type": "asp",
    "date": "2014-09-24",
    "revised": true,
    "unapplied_effects": 74,
    "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
    "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014.json"
  },
  "count": 32,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "ssi/2026/17",
      "title": "The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Amendment Regulations 2026",
      "short_title": "Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) 2026",
      "citation": "S.S.I. 2026/17",
      "type": "ssi",
      "date": "2026-01-20",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-interest-on-unpaid-tax-and-interest-rates-in-general-amendment-regulations-2026",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-interest-on-unpaid-tax-and-interest-rates-in-general-amendment-regulations-2026.json",
      "made_under_provisions": [
        "section/217"
      ]
    },
    {
      "id": "ssi/2026/18",
      "title": "The Revenue Scotland and Tax Powers Act (Involved Third Party) Amendment Order 2026",
      "short_title": "Revenue Scotland and Tax Powers Act (Involved Third Party) 2026",
      "citation": "S.S.I. 2026/18",
      "type": "ssi",
      "date": "2026-01-20",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-amendment-order-2026",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-amendment-order-2026.json",
      "made_under_provisions": [
        "section/142"
      ]
    },
    {
      "id": "ssi/2025/374",
      "title": "The Scottish Aggregates Tax (Administration) Regulations 2025",
      "short_title": "Scottish Aggregates Tax (Administration) 2025",
      "citation": "S.S.I. 2025/374",
      "type": "ssi",
      "date": "2025-11-25",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025",
      "json_url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025.json",
      "made_under_provisions": [
        "section/74",
        "section/194"
      ]
    },
    {
      "id": "ssi/2025/375",
      "title": "The Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025",
      "short_title": "Revenue Scotland and Tax Powers Act (Record Keeping) 2025",
      "citation": "S.S.I. 2025/375",
      "type": "ssi",
      "date": "2025-11-25",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-amendment-regulations-2025",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-amendment-regulations-2025.json",
      "made_under_provisions": [
        "section/74"
      ]
    },
    {
      "id": "ssi/2025/376",
      "title": "The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025",
      "short_title": "Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) 2025",
      "citation": "S.S.I. 2025/376",
      "type": "ssi",
      "date": "2025-11-25",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-postponement-of-tax-pending-a-review-or-appeal-amendment-regulations-2025",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-postponement-of-tax-pending-a-review-or-appeal-amendment-regulations-2025.json",
      "made_under_provisions": [
        "section/245"
      ]
    },
    {
      "id": "ssi/2020/73",
      "title": "The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020",
      "short_title": "Revenue Scotland and Tax Powers Act 2014 2020",
      "citation": "S.S.I. 2020/73",
      "type": "ssi",
      "date": "2020-03-10",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-amendment-regulations-2020",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-amendment-regulations-2020.json",
      "made_under_provisions": [
        "section/181",
        "section/254"
      ]
    },
    {
      "id": "ssi/2018/346",
      "title": "The Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018",
      "short_title": "Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) 2018",
      "citation": "S.S.I. 2018/346",
      "type": "ssi",
      "date": "2018-11-08",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-ancillary-provision-order-2018",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-ancillary-provision-order-2018.json",
      "made_under_provisions": [
        "section/255"
      ]
    },
    {
      "id": "ssi/2015/283",
      "title": "Act of Sederunt (Rules of the Court of Session 1994 and Sheriff Court Rules Amendment) (No. 3) (Miscellaneous) 2015",
      "short_title": "Act of Sederunt (Rules of the Court of Session 1994 and Sheriff Court Rules Amendment) (Miscellaneous) 2015",
      "citation": "S.S.I. 2015/283",
      "type": "ssi",
      "date": "2015-07-07",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/act-of-sederunt-rules-of-the-court-of-session-1994-and-sheriff-court-rules-amendment-no-3-miscellaneous-2015",
      "json_url": "https://openlegislation.uk/act-of-sederunt-rules-of-the-court-of-session-1994-and-sheriff-court-rules-amendment-no-3-miscellaneous-2015.json",
      "made_under_provisions": [
        "section/225"
      ]
    },
    {
      "id": "ssi/2015/128",
      "title": "The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) 2015",
      "citation": "S.S.I. 2015/128",
      "type": "ssi",
      "date": "2015-03-17",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-interest-on-unpaid-tax-and-interest-rates-in-general-regulations-2015",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-interest-on-unpaid-tax-and-interest-rates-in-general-regulations-2015.json",
      "made_under_provisions": [
        "section/217",
        "section/220"
      ]
    },
    {
      "id": "ssi/2015/129",
      "title": "The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) 2015",
      "citation": "S.S.I. 2015/129",
      "type": "ssi",
      "date": "2015-03-17",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-postponement-of-tax-pending-a-review-or-appeal-regulations-2015",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-postponement-of-tax-pending-a-review-or-appeal-regulations-2015.json",
      "made_under_provisions": [
        "section/245"
      ]
    },
    {
      "id": "ssi/2015/130",
      "title": "The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Record Keeping) 2015",
      "citation": "S.S.I. 2015/130",
      "type": "ssi",
      "date": "2015-03-17",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015.json",
      "made_under_provisions": [
        "section/74",
        "section/81",
        "schedule/3/paragraph/3"
      ]
    },
    {
      "id": "ssi/2015/131",
      "title": "The Revenue Scotland and Tax Powers Act (Reimbursement Arrangements) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Reimbursement Arrangements) 2015",
      "citation": "S.S.I. 2015/131",
      "type": "ssi",
      "date": "2015-03-17",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-reimbursement-arrangements-regulations-2015",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-reimbursement-arrangements-regulations-2015.json",
      "made_under_provisions": [
        "section/111",
        "section/112"
      ]
    },
    {
      "id": "ssi/2015/110",
      "title": "The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) Order 2015",
      "short_title": "Revenue Scotland and Tax Powers Act 2014 (Commencement No. 4) 2015",
      "citation": "S.S.I. 2015/110",
      "type": "ssi",
      "date": "2015-03-11",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-4-order-2015",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-4-order-2015.json",
      "made_under_provisions": [
        "section/260"
      ]
    },
    {
      "id": "ssi/2015/36",
      "title": "The Revenue Scotland and Tax Powers Act (Fees for Payment) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Fees for Payment) 2015",
      "citation": "S.S.I. 2015/36",
      "type": "ssi",
      "date": "2015-01-29",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-fees-for-payment-regulations-2015.json",
      "made_under_provisions": [
        "section/222"
      ]
    },
    {
      "id": "ssi/2015/37",
      "title": "The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Involved Third Party) 2015",
      "citation": "S.S.I. 2015/37",
      "type": "ssi",
      "date": "2015-01-29",
      "revised": true,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-order-2015",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-order-2015.json",
      "made_under_provisions": [
        "section/142"
      ]
    },
    {
      "id": "ssi/2015/38",
      "title": "The Revenue Scotland and Tax Powers Act (Privileged Communications) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Privileged Communications) 2015",
      "citation": "S.S.I. 2015/38",
      "type": "ssi",
      "date": "2015-01-29",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-privileged-communications-regulations-2015",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-privileged-communications-regulations-2015.json",
      "made_under_provisions": [
        "section/138"
      ]
    },
    {
      "id": "ssi/2015/16",
      "title": "The Revenue Scotland (First Planning Period) Order 2015",
      "short_title": "Revenue Scotland (First Planning Period) 2015",
      "citation": "S.S.I. 2015/16",
      "type": "ssi",
      "date": "2015-01-22",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-first-planning-period-order-2015",
      "json_url": "https://openlegislation.uk/revenue-scotland-first-planning-period-order-2015.json",
      "made_under_provisions": [
        "section/11"
      ]
    },
    {
      "id": "ssi/2015/18",
      "title": "The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) Order 2015",
      "short_title": "Revenue Scotland and Tax Powers Act 2014 (Commencement No. 3) 2015",
      "citation": "S.S.I. 2015/18",
      "type": "ssi",
      "date": "2015-01-22",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-3-order-2015",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-3-order-2015.json",
      "made_under_provisions": [
        "section/260"
      ]
    },
    {
      "id": "ssi/2014/370",
      "title": "The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 2) Order 2014",
      "short_title": "Revenue Scotland and Tax Powers Act 2014 (Commencement No. 2) 2014",
      "citation": "S.S.I. 2014/370",
      "type": "ssi",
      "date": "2014-12-16",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-2-order-2014",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-2-order-2014.json",
      "made_under_provisions": [
        "section/260"
      ]
    },
    {
      "id": "ssi/2014/278",
      "title": "The Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) Order 2014",
      "short_title": "Revenue Scotland and Tax Powers Act 2014 (Commencement No. 1) 2014",
      "citation": "S.S.I. 2014/278",
      "type": "ssi",
      "date": "2014-10-24",
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-1-order-2014",
      "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014-commencement-no-1-order-2014.json",
      "made_under_provisions": [
        "section/260"
      ]
    },
    {
      "id": "sdsi/2015/9780111026182",
      "title": "The Scottish Tax Tribunals (Voting and Offences etc.) Regulations 2015",
      "short_title": "Scottish Tax Tribunals (Voting and Offences etc.) 2015",
      "citation": "Draft 2015, ISBN 9780111026182",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015",
      "json_url": "https://openlegislation.uk/draft-scottish-tax-tribunals-voting-and-offences-etc-regulations-2015.json",
      "made_under_provisions": [
        "section/32",
        "section/50"
      ]
    },
    {
      "id": "sdsi/2015/9780111026199",
      "title": "The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) 2015",
      "citation": "Draft 2015, ISBN 9780111026199",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-interest-on-unpaid-tax-and-interest-rates-in-general-regulations-2015-sdsi-2015-9780111026199",
      "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-interest-on-unpaid-tax-and-interest-rates-in-general-regulations-2015-sdsi-2015-9780111026199.json",
      "made_under_provisions": [
        "section/217",
        "section/220"
      ]
    },
    {
      "id": "sdsi/2015/9780111026205",
      "title": "The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) 2015",
      "citation": "Draft 2015, ISBN 9780111026205",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-postponement-of-tax-pending-a-review-or-appeal-regulations-2015",
      "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-postponement-of-tax-pending-a-review-or-appeal-regulations-2015.json",
      "made_under_provisions": [
        "section/245"
      ]
    },
    {
      "id": "sdsi/2015/9780111026212",
      "title": "The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Record Keeping) 2015",
      "citation": "Draft 2015, ISBN 9780111026212",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015-sdsi-2015-9780111026212",
      "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015-sdsi-2015-9780111026212.json",
      "made_under_provisions": [
        "section/74",
        "section/81",
        "schedule/3/paragraph/3"
      ]
    },
    {
      "id": "sdsi/2015/9780111026229",
      "title": "The Revenue Scotland and Tax Powers Act (Reimbursement Arrangements) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Reimbursement Arrangements) 2015",
      "citation": "Draft 2015, ISBN 9780111026229",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-reimbursement-arrangements-regulations-2015-sdsi-2015-9780111026229",
      "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-reimbursement-arrangements-regulations-2015-sdsi-2015-9780111026229.json",
      "made_under_provisions": [
        "section/111",
        "section/112"
      ]
    },
    {
      "id": "sdsi/2015/9780111026441",
      "title": "The Revenue Scotland and Tax Powers Act (Reimbursement Arrangements) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Reimbursement Arrangements) 2015",
      "citation": "Draft 2015, ISBN 9780111026441",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-reimbursement-arrangements-regulations-2015",
      "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-reimbursement-arrangements-regulations-2015.json",
      "made_under_provisions": [
        "section/111",
        "section/112"
      ]
    },
    {
      "id": "sdsi/2015/9780111026465",
      "title": "The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Record Keeping) 2015",
      "citation": "Draft 2015, ISBN 9780111026465",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015",
      "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015.json",
      "made_under_provisions": [
        "section/74",
        "section/81",
        "schedule/3/paragraph/3"
      ]
    },
    {
      "id": "sdsi/2015/9780111026472",
      "title": "The Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Regulations 2015",
      "short_title": "Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) 2015",
      "citation": "Draft 2015, ISBN 9780111026472",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-interest-on-unpaid-tax-and-interest-rates-in-general-regulations-2015",
      "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-interest-on-unpaid-tax-and-interest-rates-in-general-regulations-2015.json",
      "made_under_provisions": [
        "section/217",
        "section/220"
      ]
    },
    {
      "id": "sdsi/2020/9780111043882",
      "title": "The Revenue Scotland and Tax Powers Act 2014 Amendment Regulations 2020",
      "short_title": "Revenue Scotland and Tax Powers Act 2014 2020",
      "citation": "Draft 2020, ISBN 9780111043882",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-2014-amendment-regulations-2020",
      "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-2014-amendment-regulations-2020.json",
      "made_under_provisions": [
        "section/181",
        "section/254"
      ]
    },
    {
      "id": "sdsi/2025/9780111063699",
      "title": "The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025",
      "short_title": "Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) 2025",
      "citation": "Draft 2025, ISBN 9780111063699",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-postponement-of-tax-pending-a-review-or-appeal-amendment-regulations-2025",
      "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-postponement-of-tax-pending-a-review-or-appeal-amendment-regulations-2025.json",
      "made_under_provisions": [
        "section/245"
      ]
    },
    {
      "id": "sdsi/2025/9780111063705",
      "title": "The Scottish Aggregates Tax (Administration) Regulations 2025",
      "short_title": "Scottish Aggregates Tax (Administration) 2025",
      "citation": "Draft 2025, ISBN 9780111063705",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025",
      "json_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025.json",
      "made_under_provisions": [
        "section/74",
        "section/194"
      ]
    },
    {
      "id": "sdsi/2025/9780111063712",
      "title": "The Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025",
      "short_title": "Revenue Scotland and Tax Powers Act (Record Keeping) 2025",
      "citation": "Draft 2025, ISBN 9780111063712",
      "type": "sdsi",
      "date": null,
      "revised": false,
      "unapplied_effects": 0,
      "url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-amendment-regulations-2025",
      "json_url": "https://openlegislation.uk/draft-revenue-scotland-and-tax-powers-act-record-keeping-amendment-regulations-2025.json",
      "made_under_provisions": [
        "section/74"
      ]
    }
  ],
  "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."
}