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

Part 1 S Scottish aggregates tax

Chapter 7 S Interpretation

52 Interpretation of the Revenue Scotland and Tax Powers Act 2014 S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2) In section 252 (general interpretation), before the definition of “the LBTT(S) Act 2013” insert—

• ““the AT(S) Act 2024” means the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024,”.

(3) In schedule 5 (index of defined expressions), before the entry relating to “LBTT(S) Act 2013” insert—

“AT(S) Act 2024

section 252”.

Commencement Information

I1 S. 52 not in force at Royal Assent, see s. 64(2)

I2 S. 52 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2