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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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61Regulations
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(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).
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