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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Crown Application

3.Section 20 of the Interpretation and Legislative Reform (Scotland) Act 2010 provides that the Crown will be bound by an Act of the Scottish Parliament or Scottish statutory instrument unless a provision expressly exempts it. The freestanding provisions in this Act apply generally to emanations of the Crown (i.e. public authorities with Crown status) in the same way as they apply to everyone else, but His Majesty the King is exempted in his personal capacity by section 63 of the Act.

4.This Act also amends the 2014 Act, which applies to the Crown generally, but with the same personal exemption for His Majesty the King – and this Act makes no change to the application of the 2014 Act to the Crown.

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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.

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