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Changes over time for: Section 38
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
This version of this provision is prospective.
Status
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
- where the provision (Part, Chapter or section) has never come into force or;
- where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Changes to legislation:
There are currently no known outstanding effects for the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 38.
Changes to Legislation
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Prospective
38Delegation of functions by Revenue ScotlandS
This section has no associated Explanatory Notes
(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)In section 4 (delegation of functions by Revenue Scotland)—
(a)in subsection (1), after paragraph (b) insert—
“(c)any of its functions relating to Scottish aggregates tax to a person specified in regulations by the Scottish Ministers (a “relevant person”).”,
(b)in subsection (2)—
(i)for “or to SEPA” substitute “, SEPA or a relevant person”,
(ii)for “and SEPA” substitute “, SEPA and a relevant person”,
(c)in subsection (8), in each place where the words occur, for “or SEPA” substitute “, SEPA or a relevant person”.
(3)In section 254 (subordinate legislation), in subsection (3), before paragraph (a) insert—
“(za)section 4(1)(c)”.
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