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Published by The Scottish Parliamentary Corporate Body
The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026
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Published: Tuesday 10 Mar 2026 (FPAS062026R8)
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Background
The Instrument
Delegated Powers and Law Reform Committee consideration
Consideration of the Finance and Public Administration Committee
Sources
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The Scottish Aggregates Tax (Administration) Regulations 2025. (2025). Retrieved from
https://www.legislation.gov.uk/sdsi/2025/9780111063705/contents
Scottish Aggregates Tax (Miscellaneous Amendments) Regulations 2026: business and regulatory impact assessment. (2026). Retrieved from
https://www.gov.scot/publications/scottish-aggregates-tax-miscellaneous-amendments-regulations-2026-business-regulatory-impact-assessment/pages/1/
The Scottish Parliament. (2026). Subordinate Legislation considered by the Delegated Powers and Law Reform Committee on 10 February 2026. Retrieved from
https://bprcdn.parliament.scot/published/DPLR/2026/2/11/22e7e192-010e-45a9-bb77-94c5275f42f9/DPLRS062026R17.pdf
Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft]. (2026). Retrieved from
https://www.parliament.scot/chamber-and-committees/votes-and-motions/S6M-20639
Last Updated: 13/5 3:33pm
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