# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 16: Interpretation


In this Part—
(a) “eligible to act as a tax representative” is to be construed with reference to section 26(1) of the Act which provides that a tax representative must be resident in the United Kingdom, and
(b) “non-resident taxpayer” has the meaning given in section 26(2) of the Act.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/16 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.