Prospective
(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)
(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
I2S. 62 in force at 13.11.2024, see s. 64(1)
Nothing in this Act affects His Majesty in His personal capacity.
Commencement Information
I3S. 63 in force at 13.11.2024, see s. 64(1)
(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
I4S. 64 in force at 13.11.2024, see s. 64(1)
The short title of this Act is the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.
Commencement Information
I5S. 65 in force at 13.11.2024, see s. 64(1)