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Air Departure Tax (Scotland) Act 2017
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2(1)Section 141 (power to inspect business premises) is amended as follows.
(2)After subsection (3) insert—
“(3A)In this Chapter, “business premises”—
(a)in relation to a person, means premises (or any part of premises) that a designated officer has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person, but
(b)in relation to a taxable person under the ADT(S) Act 2017, does not include the premises of any tax representative or handling agent of the person, within the meaning of that Act.
(3B)Subsection (3A)(b) does not prevent tax representatives or handling agents, or any category of tax representatives or handling agents, from being specified under section 142 as involved third parties for the purposes of that section.”.
(3)In subsection (4), repeal the definition of “business premises”.
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