- Latest available (Revised)
- Original (As enacted)
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes to legislation:
There are currently no known outstanding effects for the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Part 3.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Part 3SFinal provisions
61RegulationsS
(1)Regulations under the following provisions are subject to the affirmative procedure: sections 4(4), 7(10), 18(5) and 20 and the first regulations under section 12(3).
(2)The second and subsequent regulations under section 12(3)—
(a)must be laid before the Scottish Parliament, and
(b)cease to have effect at the expiry of the period of 28 days beginning with the date on which they were made unless, before the expiry of that period, the regulations have been approved by resolution of the Parliament.
(3)Regulations under the following provisions are subject to the negative procedure: sections 11(1), 15(1), 22, 23(1), 26(1), 27(2), 33(1), 34(1) and 35(1).
Commencement Information
I1S. 61 not in force at Royal Assent, see s. 64(2)
I2S. 61 in force at 16.9.2025 by S.S.I. 2025/243, reg. 2(1), sch. 1
62Ancillary provisionS
(1)The Scottish Ministers may by regulations make any incidental, supplementary, consequential, transitional, transitory or saving provision they consider appropriate for the purposes of, in connection with or for giving full effect to this Act or any provision made under it.
(2)Regulations under subsection (1) may—
(a)modify any enactment (including this Act),
(b)make different provision for different purposes.
(3)Regulations under subsection (1)—
(a)are subject to the affirmative procedure if they add to, replace or omit any part of the text of an Act,
(b)otherwise, are subject to the negative procedure.
Commencement Information
I3S. 62 in force at 13.11.2024, see s. 64(1)
63Crown applicationS
Nothing in this Act affects His Majesty in His personal capacity.
Commencement Information
I4S. 63 in force at 13.11.2024, see s. 64(1)
64CommencementS
(1)This section and sections 62, 63 and 65 come into force on the day after Royal Assent.
(2)The other provisions of this Act come into force on such day as the Scottish Ministers may by regulations appoint.
(3)Regulations under subsection (2) may—
(a)include transitional, transitory or saving provision,
(b)make different provision for different purposes.
Commencement Information
I5S. 64 in force at 13.11.2024, see s. 64(1)
65Short titleS
The short title of this Act is the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.
Commencement Information
I6S. 65 in force at 13.11.2024, see s. 64(1)
Options/Help
Print Options
PrintThe Whole Act
PrintThis Part only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
Explanatory Notes
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.
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.