Section 14 Scottish building safety levy registerI1
Scotland Not yet in force
Revenue Scotland must keep a register (to be known as the Scottish building safety levy register) containing such information as Revenue Scotland considers is required for the purposes of the collection and management of the levy.
The register is to be kept in the form that Revenue Scotland considers appropriate.
Revenue Scotland must make any changes to the register that appear to Revenue Scotland to be required for the purpose of keeping the register up to date.
Revenue Scotland may publish, in the manner it considers appropriate, information which—
is derived from the register, and
falls within any of the descriptions set out in subsection (5).
The information is—
the names and trading names (if different) of registered persons,
the registration numbers assigned to those persons in the register,
the addresses at which those persons carry on business,
the fact that (where it is the case) the registered person is a body corporate which by virtue of section 26 is treated as member of a group,
where paragraph (d) applies—
the names of the other bodies corporate treated under section 26 as members of the group,
the addresses at which those other bodies carry on business,
the names of tax representatives against the names of the non-resident taxpayers of whom they are representatives,
such other information as Revenue Scotland considers appropriate.
Information may be published in accordance with subsection (4) despite any obligation not to disclose the information that would otherwise apply which is contained in—
an Act of the Scottish Parliament,
an instrument made under an Act of the Scottish Parliament, or
any other enactment which, if contained in an Act of the Scottish Parliament, would be within the legislative competence of the Parliament.
Annotations
Commencement
- I1
S. 14 not in force at Royal Assent, see s. 52(2)