The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 2) Regulations 2025
These Regulations bring into force certain provisions of the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (“the Act”) on 16 September 2025. With the exception of section 61, the relevant provisions being commenced on that date contain Ministerial powers to make subordinate legislation. Section 61 (Regulations) specifies the Parliamentary procedure applicable to regulations made under certain provisions of the Act.