# The Revenue Scotland and Tax Powers Act (Involved Third Party) Amendment Order 2026, Article 2: Amendment of the Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015


(1) The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015 is amended as follows.
(2) After article 2 (Involved third parties - Scottish landfill tax) insert—
“Involved third parties - Scottish aggregates tax
3 (1) For the purposes of section 142(3) (power to inspect business premises of involved third parties) of the Revenue Scotland and Tax Powers Act 2014—
(a) any person involved (in any capacity) with the commercial exploitation of taxable aggregate is an “involved third party”,
(b) any documents relating to the commercial exploitation of taxable aggregate mentioned in sub-paragraph (a) are “relevant documents”, and
(c) Scottish aggregates tax is a “relevant devolved tax”.
(2) For the purposes of this article—
“commercial exploitation” has the same meaning as in section 7 (commercial exploitation) of the AT(S) Act 2024,
“Scottish aggregates tax” has the same meaning as in section 1(1) (the tax) of the AT(S) Act 2024, and
“taxable aggregate” has the same meaning as in section 5 (taxable aggregate) of the AT(S) Act 2024.”.

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Source: https://www.legislation.gov.uk/ssi/2026/18/article/2 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-amendment-order-2026/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.