OpenLegislation

Regulation 19 Requirement to change tax representative

Original text. Later amendments are not shown.

(1)

Revenue Scotland may, with effect from a date or dates they specify, for good cause and by way of written notice served on the non-resident taxpayer—

(a)

withdraw their approval of any person appointed as a tax representative for that non-resident taxpayer,

(b)

require that non-resident taxpayer to replace any tax representative with a different tax representative, and

(c)

oblige that non-resident taxpayer to make an application in writing for Revenue Scotland’s approval for a person’s appointment as a replacement tax representative.

(2)

Any appointment of a person as a replacement tax representative is to take effect only if, and from the date, approved by Revenue Scotland.