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Air Departure Tax (Scotland) Act 2017
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29Fiscal and administrative tax representatives
This section has no associated Explanatory Notes
(1)Any tax representative not appointed in accordance with subsection (2) is a fiscal tax representative.
(2)A tax representative is an administrative tax representative only if—
(a)the tax representative’s notice of appointment contains a statement that the appointment is made for administrative purposes only,
(b)the taxable person making the appointment has provided to Revenue Scotland the amount of security (if any) that, at the time the appointment is made, is—
(i)specified in an individual direction issued by Revenue Scotland under section 35(1)(b), or
(ii)if sub-paragraph (i) does not apply, determined in accordance with a general direction issued by Revenue Scotland under section 36(1), and
(c)the taxable person has provided to Revenue Scotland any security or additional security that, at any time after the appointment is made, is—
(i)required under section 35(5)(b) (for compliance with an individual direction issued under 35(1)(b)), or
(ii)if sub-paragraph (i) does not apply, required under section 36(4) (for compliance with a general direction issued under section 36(1)).
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