# The Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025, Introduction: Introductory text

Extent: S

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 2014 and section 18(5) and (6) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 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 Parliament.

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Source: https://www.legislation.gov.uk/ssi/2025/375/introduction (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-amendment-regulations-2025/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.