23Appointment of tax representatives(1)

The Scottish Ministers may by regulations make provision for securing that every non-resident taxpayer, for the purposes of paying the levy, appoints a person resident in the United Kingdom to act as the taxpayer’s tax representative.

(2)

In this Act, a “non-resident taxpayer” means a person who—

(a)

is or is required to be registered for the purposes of the levy, or would be so required but for an exemption by virtue of regulations under section 15(6), and

(b)

is not resident in the United Kingdom.

(3)

Regulations under subsection (1) may include provision—

(a)

requiring notification to be given to Revenue Scotland where a person becomes a non-resident taxpayer,

(b)

requiring the appointment of tax representatives by non-resident taxpayers,

(c)

for the appointment of a person as a tax representative to take effect only where the person is approved by Revenue Scotland,

(d)

requiring a request to be made to Revenue Scotland for such an appointment,

(e)

authorising Revenue Scotland to give a direction requiring the replacement of a tax representative,

(f)

authorising Revenue Scotland to give a direction requiring a person specified in the direction to be treated as the appointed tax representative of a non-resident taxpayer so specified,

(g)

about the circumstances in which a person ceases to be a tax representative and about the withdrawal by Revenue Scotland of its approval of a tax representative,

(h)

enabling a tax representative to act on behalf of the person for whom the representative is the tax representative through an agent of the representative,

(i)

for the purposes of any provision made by virtue of paragraphs (a) to (h) regulating the procedure to be followed in any case and imposing requirements as to the information and other particulars to be provided to Revenue Scotland,

(j)

as to the time at which things done under or for the purposes of the regulations are to take effect.