Introductory text
Scotland
Taxes
Made 25th November 2025
Coming into force 1st December 2025
The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 74(9) and (10) of the Revenue Scotland and Tax Powers Act 2014f1 and section 18(5) and (6) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024f2 and all other powers enabling them to do so.
In accordance with section 61(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliamentf3.C1
Annotations
Modifications
- C1
Regulations applied (1.4.2026) by The Scottish Aggregates Tax (Administration) Regulations 2025 (S.S.I. 2025/374), regs. 1(3), 33, 39
Footnotes
- f1
- f2
- f3
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The powers to make these Regulations are exercised together by virtue of section 33(2) of the Interpretation and Legislative Reform (Scotland) Act 2010 (asp 10). The Order is subject to the affirmative procedure by virtue of section 33(3) of that Act.