Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

36 Security required by individual direction

(1) Revenue Scotland may, if it appears to it necessary to do so for the protection of the revenue, issue a direction—

(a) requiring a person liable to pay tax or a tax representative to provide any security that Revenue Scotland considers appropriate,

(b) specifying the amount of security that a person liable to pay tax is required to provide to secure the approval of the appointment of a tax representative (see section 26).

(2) Revenue Scotland—

(a) may attach to a direction under this section any conditions it thinks fit, and

(b) may vary or revoke an earlier direction or the conditions attached to it.

(3) A person is not required to comply with a direction under this section unless Revenue Scotland has—

(a) served notice of the direction on the person, or

(b) taken all such other steps as appear to Revenue Scotland to be reasonable for bringing the direction to the person's attention.

(4) If Revenue Scotland issues a direction under subsection (1)(a) to a person liable to pay tax or a tax representative, that person must provide the required security to Revenue Scotland by the date specified by Revenue Scotland.

(5) If Revenue Scotland issues a direction under subsection (1)(b) to a person liable to pay tax—

(a) in a case where the direction specifies an amount of security that is different to the amount that the person would be required to provide according to a general direction under section 37, the direction under this section prevails, and

(b) in a case where the effect of the direction is that the person must provide security or additional security to ensure that the appointment of a tax representative continues to have effect, that person must provide the security or additional security to Revenue Scotland by the date specified by Revenue Scotland.

(6) In this Part “security” means security for the payment of any amount of the tax which is or may become due from a person liable to pay the tax (including any penalty or interest that is recoverable as if it were an amount of the tax).