Section 22 Registration: further provisionI1 I2

Scotland

The Scottish Ministers may by regulations make provision—

(a)

specifying the period within which a notification by virtue of section 18 (3), 19 (1) or 20 is to be made,

(b)

specifying the form and content of a notification under any of those sections,

(c)

requiring a person who has made a notification under any of those sections to notify Revenue Scotland—

(i)

of any information contained in or provided in connection with the notification which has become inaccurate,

(ii)

of any other change in circumstances,

(d)

requiring the correction of entries in the register.

Annotations