Part 1 Scottish aggregates tax

Chapter 4 Administration

Registration

19 Cancellation of registration for tax
(1) A person who at any time ceases to have the intention of carrying out taxable activities must notify Revenue Scotland of that fact.
(2) For the purposes of subsection (1), a person carries out taxable activities if the person is responsible for subjecting a quantity of aggregate to commercial exploitation.
(3) Where Revenue Scotland is satisfied that a person has ceased to carry out taxable activities it may cancel the person's registration with effect from the earliest practicable time after the person ceased to carry out taxable activities (whether or not the person notifies Revenue Scotland under subsection (1)).
(4) Where—
(a) a person notifies Revenue Scotland under subsection (1), or is exempted from the requirement to be registered by virtue of regulations under section 18(5),
(b) Revenue Scotland is satisfied that the person will not carry out taxable activities,
(c) Revenue Scotland is satisfied that no tax which the person is liable to pay is unpaid,
(d) Revenue Scotland is satisfied that no credit to which the person is entitled under regulations made under section 15 is outstanding, and
(e) subsections (5) and (6) do not apply,
Revenue Scotland must cancel the person's registration with effect from the earliest practicable time after the person ceases to carry out taxable activities.
(5) Where—
(a) a person notifies Revenue Scotland under subsection (1), and
(b) Revenue Scotland is satisfied that the person has not carried out, is not carrying out, and will not carry out, taxable activities,
Revenue Scotland must cancel the person's registration with effect from the date of registration.
(6) Where a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 18(5), Revenue Scotland may cancel the person’s registration with effect from the time when the person became so exempted or from such later time as Revenue Scotland considers appropriate.
(7) Where—
(a) a registered person becomes exempted from the requirement to be registered by virtue of regulations under section 18(5), and
(b) Revenue Scotland is satisfied that the person has been so exempted at all times since being registered,
Revenue Scotland must cancel the person’s registration with effect from the date of registration.

S. 19 not in force at Royal Assent, see s. 64(2)