Prospective
(1)The tax representative of a non-resident taxpayer is entitled to act on the non-resident taxpayer’s behalf for the purposes of any provision made by or under this Act.
(2)The tax representative of a non-resident taxpayer must, except to such extent as the Scottish Ministers by regulations provide otherwise, secure the non-resident taxpayer’s compliance with any requirements (including any requirements arising before that person became the non-resident taxpayer’s tax representative) in relation to the levy imposed under—
(a)this Act or any regulations made under this Act, or
(b)the Revenue Scotland and Tax Powers Act 2014 or any orders or regulations made under that Act.
(3)A person who is or has been the tax representative of a non-resident taxpayer is personally liable—
(a)in respect of any failure while the person is or was the non-resident taxpayer’s tax representative to secure compliance with any requirements arising by or under this Act, and
(b)in respect of anything done in the course of, or for purposes connected with, acting on the non-resident taxpayer’s behalf, as if the requirements arising by or under this Act were imposed jointly and severally on the tax representative and the non-resident taxpayer.
(4)A tax representative is not liable by virtue of this section to be registered for the levy.
(5)A non-resident taxpayer is personally liable in respect of any levy due as a consequence of fraud or error by the non-resident taxpayer’s tax representative.
Commencement Information
I1S. 24 not in force at Royal Assent, see s. 52(2)