There are currently no known outstanding effects for the Landfill Tax (Scotland) Act 2014, Section 24.
(1)The Tax Authority may publish, by such means as it thinks fit, information which—
(a)is derived from the register kept under section 22, and
(b)falls within any of the descriptions set out below.
(2)The descriptions are—
(a)the names of registered persons,
(b)the addresses of any sites or other premises at which they carry on business,
(c)the registration numbers assigned to them in the register,
(d)the fact (where it is the case) that the registered person is a body corporate which by virtue of section 38 is treated as a member of a group,
(e)the names of the other bodies corporate treated under that section as members of the group,
(f)the addresses of any sites or other premises at which those other bodies carry on business.
(3)Information may be published in accordance with this section notwithstanding any obligation not to disclose the information that would otherwise apply.
Commencement Information
I1S. 24 in force at 1.4.2015 by S.S.I. 2015/109, art. 2
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