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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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28Definition of “business premises” to exclude premises of tax representatives
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(1)The Revenue Scotland and Tax Powers Act 2014 is modified as follows.
(2)In section 141 (power to inspect business premises)—
(a)after subsection (3) insert—
“(3A)In this Chapter “business premises”—
(a)in relation to a person, means premises (or any part of premises) that a designated officer has reason to believe are (or is) used in connection with the carrying on of a business by or on behalf of the person, but
(b)in relation to a person liable to pax tax under the AT(S) Act 2024, does not include the premises of any tax representative within the meaning of that Act.
(3B)Subsection (3A)(b) does not prevent tax representatives, or any category of tax representatives, from being specified under section 142 as involved third parties for the purposes of that section.”,
(b)in subsection (4), the definition of “business premises” is repealed.
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