xmlns:atom="http://www.w3.org/2005/Atom"

PART 4PAYMENT, COLLECTION AND MANAGEMENT OF TAX

Registration

20Revenue Scotland to keep ADT register

(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.