{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015/introduction",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015/introduction.json",
  "legislation": "ssi/2015/130",
  "legislation_title": "The Revenue Scotland and Tax Powers Act (Record Keeping) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Taxes\nMade 17th March 2015\nComing into force 1st April 2015\nThe Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 74(9) to (11) and 81 of, and paragraph 3(3) to (5) of schedule 3 to, the Revenue Scotland and Tax Powers Act 2014 and all other powers enabling them to do so.\nIn accordance with section 254(3)(f) of that Act, a draft of this instrument has been laid before and approved by resolution of the Scottish Parliament.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2014 asp 16."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2015/130/introduction",
    "retrieved_at": "2026-10-28T21:30:12.361679+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."
}