Regulation 19 Requirement to change tax representativeI1
Scotland
(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.