
1 
These Regulations may be cited as the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 and come into force on 1 April 2026.
2 
The Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Regulations 2015 are amended in accordance with regulation 3.
3 
At the end of regulation 3(1) omit “.” and insert “, the Landfill Tax (Scotland) Act 2014 or the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.”.
IVAN McKEE
Authorised to sign by the Scottish Ministers
St Andrew’s House,
Edinburgh
25th November 2025