{
  "url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-21",
  "json_url": "https://openlegislation.uk/draft-scottish-aggregates-tax-administration-regulations-2025/regulation-21.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/21",
  "kind": "regulation",
  "number": "21",
  "heading": "Ceasing to be a tax representative",
  "text": "(1) A person will cease to be the tax representative for a non-resident taxpayer from the time when—\n(a) the non-resident taxpayer ceases to be a registered person,\n(b) the non-resident taxpayer replaces that person with a different tax representative under regulation 18 and 19,\n(c) Revenue Scotland issue a direction under regulation 20(2),\n(d) the person dies, becomes incapacitated or becomes bankrupt,\n(e) the person ceases to be eligible to act as a tax representative,\n(f) the person delivers to Revenue Scotland notification in writing that they withdraw as tax representative for the non-resident taxpayer, or\n(g) the non-resident taxpayer delivers to Revenue Scotland notification in writing that they withdraw an appointment that they permitted but did not require.\n(2) A person who is specified in a direction under regulation 20(2) will not—\n(a) cease to be (or be treated as) the tax representative except in accordance with that regulation, or\n(b) be permitted to withdraw under paragraph (1)(f) above.\n(3) The name of a tax representative (or a person treated as such) must be registered against the name of the non-resident taxpayer for whom that person is (or is treated as) the representative.\n(4) That name must be deleted from the register if the person ceases to be the tax representative for that non-resident taxpayer and Revenue Scotland consider it appropriate to do so.\n(5) In this regulation, “bankrupt” and “incapacitated” have the meaning provided for in regulation 15(4) to 15(7).",
  "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/21",
    "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."
}