{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-amendment-order-2026/note",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-amendment-order-2026/note.json",
  "legislation": "ssi/2026/18",
  "legislation_title": "The Revenue Scotland and Tax Powers Act (Involved Third Party) Amendment Order 2026",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-involved-third-party-amendment-order-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis 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.\nThe 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2026/18/note",
    "retrieved_at": "2026-10-28T20:32:06.662188+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."
}