# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 13: Transfer of a going concern


(1) Paragraph (2) applies where—
(a) a taxable business is transferred as a going concern,
(b) the registration of the transferor has not already been cancelled,
(c) as a result of the transfer of the business the registration of the transferor is to be cancelled and the transferee has become liable to be registered, and
(d) an application is made in respect of the transfer by both the transferor and the transferee.
(2) Revenue Scotland may, with effect from the date of the transfer of the business, cancel the registration of the transferor and register the transferee with the registration number previously allocated to the transferor.
(3) An application under paragraph (1) above is to be treated as the notification referred to in regulation 11.
(4) Where the transferee of a business has been registered in accordance with paragraph (2) above—
(a) any liability of the transferor existing at the date of the transfer to make a return or account for or pay any tax under Part 5 of these Regulations is to become the liability of the transferee,
(b) any entitlement of the transferor, whether or not existing at the date of the transfer, to credit or payment under Part 6 of these Regulations is to become the entitlement of the transferee,
(c) any other provision by or under the Act relating to the transferor’s obligations under the Act that applied to the transferor before their registration was cancelled and any such provision that continues to apply to the transferor after that cancellation will apply to the transferee, and
(d) any circumstances relating to the application of the Act (or any provision made under the Act) relating to the transferor’s obligations under the Act before their registration was cancelled (or any such circumstances that continue to apply to the transferor after the cancellation) will apply to the transferor.
(5) In addition to the provisions in paragraph (4), where both paragraph (6) and (7) apply, the actions referred to in paragraph (7) are to be treated as having been done by the transferee.
(6) This paragraph applies when the transferee of a business has been registered under paragraph (2) above during an accounting period subsequent to that in which the transfer took place (but with effect from the date of the transfer).
(7) This paragraph applies where either the transferor or transferee has done any of the following—
(a) made a tax return,
(b) accounted for tax, or
(c) claimed an entitlement to credit.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/13 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.