Prospective
(1)Revenue Scotland must keep a register (to be known as the ADT register) for the purpose of collecting and managing the tax.
(2)The register is to be kept in the form that Revenue Scotland thinks fit.
(3)Revenue Scotland must promptly make any changes to the register that appear to Revenue Scotland to be required for the purpose of keeping the register up to date.
(4)Revenue Scotland may publish, in the manner it thinks fit, any information derived from the register.
(1)This section applies to an aircraft operator if the operator—
(a)is not registered for the tax, and
(b)either—
(i)becomes liable to make quarterly returns under section 24, or
(ii)forms an intention to do something, or to stop doing something, that will result in the operator becoming liable to make quarterly returns under section 24.
(2)The aircraft operator must, no later than 30 days after a situation described in subsection (1) arises, apply to Revenue Scotland to register for the tax.
(3)An aircraft operator is registered for the tax if Revenue Scotland has included the operator's details in the ADT register.
(1)Subsection (2) applies to an aircraft operator if the operator—
(a)is registered for the tax, and
(b)either—
(i)ceases to be liable to make quarterly returns under section 24, or
(ii)forms an intention to do something, or to stop doing something, that will result in the operator ceasing to be liable to make quarterly returns under section 24.
(2)The aircraft operator must, no later than 30 days after a situation described in subsection 1(b) arises, apply to Revenue Scotland to deregister for the tax.
(3)An aircraft operator is deregistered for the tax if Revenue Scotland has removed the operator's details from the ADT register.