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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

2024 asp 14

Commentary on Provisions

Part 1 – Scottish Aggregates Tax

Chapter 4 – Administration
Special cases
Section 30: Notification of cessation of eligibility for group treatment or of having place of business in UK

96.This section provides that where bodies corporate are treated as members of a group for the purposes of Scottish aggregates tax, and one of them becomes no longer eligible for group treatment under section 29, that body is under a duty to notify Revenue Scotland immediately of that fact. In addition, this section places a duty on representative members of groups to notify Revenue Scotland before ceasing to have an established place of business in the UK.

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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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