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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 31: Group treatment: change to application or notification

97.This section applies where bodies corporate are treated as members of a group for the purposes of Scottish aggregates tax. A body corporate which has made an application under section 29(4) or (7) relating to group treatment, or a notification under section 30(1) or (2) concerning the cessation of its eligibility for group treatment or of its having a place of business in the UK, has a duty to notify Revenue Scotland immediately if any information contained in or provided in connection with that application or notification subsequently becomes inaccurate.

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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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