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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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34Bankruptcy etc.
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(1)The Scottish Ministers may by regulations, in relation to a person carrying on a business in a manner described in subsection (2), make provision—
(a)requiring the person carrying on the business to inform Revenue Scotland of the fact that the person is carrying on the business and of the event that has led to that person carrying it on,
(b)allowing the person carrying on the business to be treated, for the duration of a period specified in the regulations, as if that person were the other person mentioned in subsection (2),
(c)for securing continuity in the application of this Part where the person carrying on the business is so treated.
(2)The persons are—
(a)a person carrying on the business of another person who has—
(i)died,
(ii)become bankrupt, or
(iii)become incapacitated,
(b)a person carrying on the business of another person whose estate has been sequestrated,
(c)a person carrying on the business of another person which is in liquidation, receivership or administration.
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