{
  "url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-20",
  "json_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Direction regarding appointment of tax representative",
  "text": "(1) This regulation applies in a case where Revenue Scotland require the appointment of a tax representative under regulation 17(2)(a) and the non-resident taxpayer—\n(a) becomes liable to a penalty under section 216C of the RSTP Act (penalty for failing an obligation to request Revenue Scotland’s approval of retax representative), or\n(b) unreasonably fails to obtain Revenue Scotland’s approval in accordance with regulation 17(2)(b) (approval of tax representative).\n(2) Where this regulation applies, Revenue Scotland may give a direction requiring a specified person to be treated as the appointed and approved tax representative of that non-resident taxpayer from a specified date.\n(3) A person specified in a direction under paragraph (2) above is to be treated as the tax representative of the non-resident taxpayer from the specified date until such date as Revenue Scotland may specify in a further direction.\n(4) Revenue Scotland may only specify a person under paragraph (2) above who—\n(a) is eligible to act as a tax representative, and\n(b) is suitable in all the circumstances to be the tax representative for the relevant non-resident taxpayer.\n(5) Revenue Scotland may give a direction requiring a specified person to be treated as the appointed and approved tax representative of a non-resident taxpayer as a replacement for a person specified in a direction under paragraph (2) above.\n(6) Where paragraph (5) applies, paragraphs (3) and (4) apply in the same way as to a direction under paragraph (2).\n(7) Regulations 18 and 19 do not apply in relation to a person specified in a direction under this regulation.",
  "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/20",
    "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."
}