{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015/regulation-6",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-record-keeping-regulations-2015/regulation-6.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": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "A person who is exempt from registration by virtue of regulations under section 18(5) of the Aggregates and Devolved Taxes Administration (Scotland) Act 2024 is obliged to keep the following records—\n(a) such records as are necessary to demonstrate eligibility for that exempt status; and\n(b) any other such other records as may be specified by a notice published by Revenue Scotland (and not subsequently withdrawn).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regs. 5, 6 inserted (1.12.2025) by The Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 (S.S.I. 2025/375), regs. 1, 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2015/130/regulation/6",
    "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."
}