Search Legislation

Landfill Tax (Scotland) Act 2014

What Version

 Help about what version

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally enacted).

22Registration

This section has no associated Explanatory Notes

(1)The Tax Authority must keep a register containing such information as the Tax Authority thinks is required for the purposes of the collection and management of the tax.

(2)A person who—

(a)carries out taxable activities, and

(b)is not registered,

is liable to be registered.

(3)Where—

(a)a person at any time forms the intention of carrying out taxable activities, and

(b)the person is not registered,

the person must notify the Tax Authority of that intention.

(4)A person who at any time ceases to have the intention of carrying out taxable activities must notify the Tax Authority of that fact.

(5)Where a person is liable to be registered by virtue of subsection (2), the Tax Authority must register the person with effect from the time when the person begins to carry out taxable activities (whether or not the person notifies the Tax Authority under subsection (3)).

(6)Where the Tax Authority is satisfied that a person has ceased to carry out taxable activities it may cancel the person’s registration with effect from the earliest practicable time after the person ceased to carry out taxable activities (whether or not the person notifies the Tax Authority under subsection (4)).

(7)Where—

(a)a person notifies the Tax Authority under subsection (4),

(b)it is satisfied that the person will not carry out taxable activities,

(c)it is satisfied that no tax which the person is liable to pay is unpaid,

(d)it is satisfied that no credit to which the person is entitled under regulations made under section 18 is outstanding, and

(e)subsection (8) does not apply,

the Tax Authority must cancel the person’s registration with effect from the earliest practicable time after the person ceases to carry out taxable activities.

(8)Where—

(a)a person notifies the Tax Authority under subsection (4), and

(b)it is satisfied that the person has not carried out, and will not carry out, taxable activities,

the Tax Authority must cancel the person’s registration with effect from the time when the person ceased to have the intention to carry out taxable activities.

(9)For the purposes of this section, the Scottish Ministers may, by regulations, make provision—

(a)as to the time within which a notification is to be made,

(b)as to the form and manner in which any notification is to be made and as to the information to be contained in or provided with it,

(c)requiring a person who has made a notification to notify the Tax Authority if any information contained in or provided in connection with the notification is or becomes inaccurate,

(d)as to the correction of entries in the register.

(10)References in this Act to a registrable person are to a person who—

(a)is registered under this section, or

(b)is liable to be registered under this section.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources