{
  "legislation": {
    "id": "ssi/2025/374",
    "title": "The Scottish Aggregates Tax (Administration) Regulations 2025",
    "short_title": "Scottish Aggregates Tax (Administration) 2025",
    "citation": "S.S.I. 2025/374",
    "type": "ssi",
    "date": "2025-11-25",
    "revised": true,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025",
    "json_url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025.json"
  },
  "direction": "made_by",
  "with": "asp/2014/16",
  "count": 2,
  "effects": [
    {
      "type": "modified",
      "affected": {
        "id": "asp/2014/16",
        "title": "Revenue Scotland and Tax Powers Act 2014",
        "provisions": "s. 182",
        "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014"
      },
      "affecting": {
        "id": "ssi/2025/374",
        "title": "The Scottish Aggregates Tax (Administration) Regulations 2025",
        "provisions": "reg. 7",
        "url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-04-01"
    },
    {
      "type": "applied",
      "affected": {
        "id": "asp/2014/16",
        "title": "Revenue Scotland and Tax Powers Act 2014",
        "provisions": "s. 183",
        "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014"
      },
      "affecting": {
        "id": "ssi/2025/374",
        "title": "The Scottish Aggregates Tax (Administration) Regulations 2025",
        "provisions": "reg. 7",
        "url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2026-04-01"
    }
  ],
  "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."
}