# The Scottish Aggregates Tax (Administration) Regulations 2025, Introduction: Introductory text

Extent: S

Aggregates Tax
Made 25th November 2025
Coming into force in accordance with regulation 1
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 11(1), 15(1), 18(5), 20, 22, 23(1), 26(1), 33(1), 34(1) and 35(1) of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, sections 74(9) and (10) and 194(1) of the Revenue Scotland and Tax Powers Act 2014 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 and section 254(3)(j) of the Revenue Scotland and Tax Powers Act 2014, 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/2025/374/introduction (the official version)
Page: https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.