# The Scottish Aggregates Tax (Administration) Regulations 2025, Regulation 18: Replacement tax representative


(1) A non-resident taxpayer may appoint a different tax representative as a replacement for a tax representative whose appointment has taken effect.
(2) Such appointment is to take effect only if, and from the date, approved by Revenue Scotland, following an application made to it in writing.

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Source: https://www.legislation.gov.uk/sdsi/2025/9780111063705/regulation/18 (the official version)
Page: https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.