{
  "legislation": {
    "id": "ssi/2026/167",
    "title": "The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026",
    "short_title": "Scottish Aggregates Tax 2026",
    "citation": "S.S.I. 2026/167",
    "type": "ssi",
    "date": "2026-03-19",
    "revised": false,
    "unapplied_effects": 0,
    "url": "https://openlegislation.uk/scottish-aggregates-tax-miscellaneous-amendment-regulations-2026",
    "json_url": "https://openlegislation.uk/scottish-aggregates-tax-miscellaneous-amendment-regulations-2026.json"
  },
  "direction": "made_by",
  "with": "asp/2024/14",
  "count": 1,
  "effects": [
    {
      "type": "inserted",
      "affected": {
        "id": "asp/2024/14",
        "title": "Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024",
        "provisions": "s. 7(9A)",
        "url": "https://openlegislation.uk/aggregates-tax-and-devolved-taxes-administration-scotland-act-2024"
      },
      "affecting": {
        "id": "ssi/2026/167",
        "title": "The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026",
        "provisions": "reg. 2(2)",
        "url": "https://openlegislation.uk/scottish-aggregates-tax-miscellaneous-amendment-regulations-2026"
      },
      "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."
}