Chwilio Deddfwriaeth

Chwiliad Uwch

Air Departure Tax (Scotland) Act 2017

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29Fiscal and administrative tax representatives

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(1)Any tax representative not appointed in accordance with subsection (2) is a fiscal tax representative.

(2)A tax representative is an administrative tax representative only if—

(a)the tax representative’s notice of appointment contains a statement that the appointment is made for administrative purposes only,

(b)the taxable person making the appointment has provided to Revenue Scotland the amount of security (if any) that, at the time the appointment is made, is—

(i)specified in an individual direction issued by Revenue Scotland under section 35(1)(b), or

(ii)if sub-paragraph (i) does not apply, determined in accordance with a general direction issued by Revenue Scotland under section 36(1), and

(c)the taxable person has provided to Revenue Scotland any security or additional security that, at any time after the appointment is made, is—

(i)required under section 35(5)(b) (for compliance with an individual direction issued under 35(1)(b)), or

(ii)if sub-paragraph (i) does not apply, required under section 36(4) (for compliance with a general direction issued under section 36(1)).

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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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Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

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liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill

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