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(1)Revenue Scotland may, if it appears to it necessary to do so for the protection of the revenue, issue a direction specifying the amount of security, or a method for determining the amount of security, that taxable persons must provide to Revenue Scotland to secure the approval of the appointment of a tax representative (see section 26).
(2)A direction under this section—
(a)applies generally to persons liable to pay tax,
(b)may specify any conditions for the provision of security that Revenue Scotland thinks fit,
(c)may vary or revoke an earlier direction, and
(d)must be published by Revenue Scotland.
(3)Subsection (4) applies if—
(a)a person liable to pay tax has appointed a tax representative, and
(b)a direction issued under this section has the effect of requiring the person liable to pay tax to provide security or additional security to ensure that the appointment continues to have effect.
(4)The person must provide the security or additional security to Revenue Scotland by the date specified by Revenue Scotland.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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