Regulation 11 Notification of cessation of taxable activities
(1)
A person who is required under section 19(1) of the Act to notify Revenue Scotland that they have ceased to have the intention of carrying out taxable activities must do so in writing within 30 days of the person’s intention so having ceased.
(2)
For the avoidance of doubt, a person who has made a notification under regulation 9(2) must, if the intention referred to in Regulation 9(1)(b) subsequently ceases, make a further notification to Revenue Scotland in writing within 30 days of that cessation.
(3)
In either case, the notification must include—
(a)
the date on which the person ceased to have the intention of carrying out taxable activities, and
(b)
if different, the date on which the person ceased to carry out taxable activities.