{
  "url": "https://openlegislation.uk/scotland-act-2016/schedule-1/paragraph-5",
  "json_url": "https://openlegislation.uk/scotland-act-2016/schedule-1/paragraph-5.json",
  "legislation": "ukpga/2016/11",
  "legislation_title": "Scotland Act 2016",
  "legislation_url": "https://openlegislation.uk/scotland-act-2016",
  "path": "schedule/1/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Section 24 (levy register) is amended as follows.\n(2) In subsection (3) (taxable activity for the purposes of the register) for “the United Kingdom” substitute “England, Wales or Northern Ireland”.\n(3) In subsection (6)(e) (registration of premises for landing of aggregate won from seabed) for “the United Kingdom”, in the first place it occurs, substitute “ England, Wales or Northern Ireland ”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 para. 5(3) substituted (18.3.2026) by Finance Act 2026 (c. 11), Sch. 14 paras. 16(a), 19"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/11/schedule/1/paragraph/5",
    "retrieved_at": "2026-10-29T09:06:22.624671+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."
}