OpenLegislation

Section 31 Group treatment: change to application or notificationI1I2

Scotland

A body corporate which has made—

(a)

an application under section 29(4) or (7), or

(b)

a notification under section 30(1) or (2),

must notify Revenue Scotland immediately if any information contained in or provided in connection with that application or notification becomes inaccurate.

Annotations

Commencement

I1

S. 31 not in force at Royal Assent, see s. 64(2)

I2

S. 31 in force at 1.12.2025 by S.S.I. 2025/243, reg. 2(3), sch. 2