{
  "url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-17",
  "json_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-17.json",
  "legislation": "sdsi/2025/9780111063705",
  "legislation_title": "The Scottish Aggregates Tax (Administration) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025",
  "path": "regulation/17",
  "kind": "regulation",
  "number": "17",
  "heading": "Non-resident taxpayers: requirement and provision for tax representatives",
  "text": "(1) A non-resident taxpayer must notify Revenue Scotland in writing of becoming a non-resident taxpayer within 30 days of so becoming.\n(2) Revenue Scotland may—\n(a) require or permit such a taxpayer to appoint a person resident in the United Kingdom to act as the taxpayer’s tax representative with effect from a date Revenue Scotland specify, and\n(b) oblige the taxpayer, before the date specified in sub-paragraph (a), to request in writing that Revenue Scotland approve the appointment of that person as the tax representative.\n(3) Any appointment of a person as a tax representative is to take effect only if, and from the date, approved by Revenue Scotland.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/17",
    "retrieved_at": "2026-10-30T15:28:25.754042+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}