Part 3 – Final provisions
Section 61: Regulations
140.This section sets out the Parliamentary procedure for the regulation-making powers in the Act. The affirmative powers are listed in subsection (1) and the negative powers in subsection (3).
141.Subsection (2) sets out that regulations under section 12(3) on the rate of tax are subject to what is known as the “provisional affirmative” or “made affirmative” procedure whereby the regulations are made by the Scottish Ministers, and therefore have effect from when they are made, but must be laid before the Scottish Parliament and will cease to have effect after 28 days unless they are approved by resolution of the Parliament. The exception is the first set of regulations under section 12(3), which will be subject to the ordinary affirmative procedure.
Section 62: Ancillary provision
142.This section gives the Scottish Ministers a freestanding regulation-making power to make any incidental, supplementary, consequential, transitional, transitory or saving provision that they consider appropriate for the purposes of, or in connection with, or for giving full effect to, this Act or any provision made under it.
143.Subsection (2) allows such regulations to modify any legislation, including this Act itself: in doing so the regulations would be subject to the affirmative Parliamentary procedure. Otherwise they are subject to the negative procedure.
Section 63: Crown application
144.This section provides that nothing in this Act affects His Majesty the King in His personal capacity. As mentioned above however this Act does apply to emanations of the Crown generally.
Section 64: Commencement
145.This section provides that sections 62, 63 and 65, along with this section itself, come into force on the day after Royal Assent.
146.All other provisions are to come into force on a day appointed by regulations made by the Scottish Ministers. These regulations may make transitional, transitory or saving provision related to commencement and may make different provision for different purposes. These regulations are also required to be laid before the Parliament under section 30 of the Interpretation and Legislative Reform (Scotland) Act 2010, but they are not otherwise subject to any Parliamentary procedure.
Section 65: Short title
147.This section provides that this Act will be referred to as the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.
