Prospective
(1)Revenue Scotland must keep a register (to be known as the Scottish aggregates tax register) containing such information as Revenue Scotland considers is required for the purposes of the collection and management of the tax.
(2)The register is to be kept in the form that Revenue Scotland considers appropriate.
(3)Revenue Scotland must 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 considers appropriate—
(a)information derived from the register, and
(b)information falling within any of the descriptions set out in subsection (5).
(5)The information is—
(a)the names and trading names (if different) of registered persons,
(b)the registration numbers assigned to those persons in the register,
(c)the addresses, co-ordinates and boundary plans of any sites or other premises at which those persons carry on business, and the type of material produced at each site or premises,
(d)the fact (where it is the case) that the registered person is a body corporate which by virtue of section 29 is treated as a member of a group,
(e)where paragraph (d) applies—
(i)the names of the other bodies corporate treated under that section as members of the group,
(ii)the addresses, co-ordinates and boundary plans of any sites or other premises at which those other bodies carry on business, and the type of material produced at each site or premises,
(f)the names of tax representatives against the names of the non-resident taxpayers of whom they are the representatives,
(g)the information mentioned in paragraphs (a) to (c) in respect of persons who have notified Revenue Scotland under section 20 of the production of exempt aggregate, and
(h)such other information as Revenue Scotland considers appropriate.
(6)Information may be published in accordance with subsection (4) despite any obligation not to disclose the information that would otherwise apply which is contained in—
(a)an Act of the Scottish Parliament,
(b)an instrument made under an Act of the Scottish Parliament, or
(c)any other enactment which, if contained in an Act of the Scottish Parliament, would be within the legislative competence of the Parliament.
Commencement Information
I1S. 17 not in force at Royal Assent, see s. 64(2)