Part 4Administration of Levy

Accounting for levy and record-keeping

19Accounting for levy by return and time for payment

The Scottish Ministers may, by regulations—

(a)

provide that a registrable person must—

(i)

account for the levy by reference to such periods (“accounting periods”) as may be determined by or under the regulations,

(ii)

make returns in relation to such accounting periods,

(iii)

pay the levy at such times and in such manner as may be so determined,

(b)

specify the circumstances in which a registrable person is not required to make returns.