Explanatory note

This Order amends the Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015 (“the 2015 Order”) by inserting a new article 3 into the 2015 Order with effect from 1 April 2026 which makes provision in relation to Scottish aggregates tax.

The new article 3 being inserted into the 2015 Order specifies for the purposes of section 142(3) of the Revenue Scotland and Tax Powers Act 2014 that Scottish aggregates tax is a “relevant devolved tax” and specifies the persons who are classed as an “involved third party” and the documents which are classed as “relevant documents” in relation to Scottish aggregates tax.