Prospective
(1)A person is liable to be registered if that person—
(a)is the owner of a new residential unit when a registrable event occurs, and
(b)is not registered.
(2)For the purposes of this Act, a “registrable event” is the earlier of—
(a)the submission to a verifier of a completion certificate under section 17 of the Building (Scotland) Act 2003 in respect of the construction of, or conversion works creating, a new residential unit, or
(b)an application for the grant of permission for the temporary occupation under section 21(3) of that Act in respect of that construction or conversion,
if, in either case, any subsequent building control event for that unit would be a taxable building control event or would not be such a taxable building control event by reason only of the operation of a relief under section 11.
(3)Where a person is liable to be registered by virtue of subsection (1), the person must notify Revenue Scotland at the same time as the person becomes liable to be registered.
(4)Where a person is liable to be registered by virtue of subsection (1), Revenue Scotland may register the person with effect from the time that the registrable event occurs (whether or not the person notifies Revenue Scotland under subsection (3)).
(5)Where any two or more bodies corporate are treated as members of the same group by virtue of section 26 they must be registered together as one person in the name of the representative member.
(6)The Scottish Ministers may by regulations make provision for and in connection with—
(a)exemptions from the requirement to be registered under this section, and
(b)exemptions from other requirements imposed by or under this Act on registrable persons.
(7)Regulations under subsection (6) may, in particular, include provision—
(a)specifying any conditions or restrictions on exemptions,
(b)specifying what records or documents an exempt person is required to keep,
(c)specifying the length of time that records or documents must be kept.
(8)In this Act, “registrable person” means a person who—
(a)is registered under this section or section 16, or
(b)is liable to be registered under this section.
Commencement Information
I1S. 15 not in force at Royal Assent, see s. 52(2)