Section 18 Registration: notification and complianceI1

Scotland Not yet in force

The Scottish Ministers may by regulations make provision for and in connection with—

(a)

specifying the period within which a notification under section 15 (3) or 16 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)

the correction of entries in the register.

Annotations