Prospective
34Duty to notify Revenue Scotland if appointment ceases to have effectS
This section has no associated Explanatory Notes
(1)This section applies if a person that is a party to the appointment of a tax representative becomes aware that the appointment is to cease to have effect for any of the reasons set out in section 33(3).
(2)The person must, within 7 days after becoming aware of that fact, notify Revenue Scotland of—
(a)the reason that the appointment will cease to have effect, and
(b)the date on which the appointment ceases to have effect.
(3)A person notifying Revenue Scotland under subsection (2) must at the same time notify the other party to the appointment, in writing, of the reason and the date.