# The Revenue Scotland and Tax Powers Act (Involved Third Party) Amendment Order 2026, Note: Explanatory note


(This note is not part of the Order)
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.

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