Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14) - Explanatory Notes

Explanatory Notes

Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

2024 asp 14

12 November 2024

Commentary on Provisions

Part 1 – Scottish Aggregates Tax

Chapter 7 – Interpretation

Section 52: Interpretation of the Revenue Scotland and Tax Powers Act 2014

125. This section amends reference to this Act into the interpretation provisions of the 2014 Act.