Section 16 Voluntary registration for levyI1
Scotland Not yet in force
Where a person intends to or is carrying out the construction or conversion of a new residential unit which may result in a registrable event—
(a)
the person may notify Revenue Scotland of those activities, and
(b)
Revenue Scotland may register the person with effect from the time of the notification.
Annotations
Commencement
- I1
S. 16 not in force at Royal Assent, see s. 52(2)