{
  "url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025/regulation-19",
  "json_url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025/regulation-19.json",
  "legislation": "ssi/2025/374",
  "legislation_title": "The Scottish Aggregates Tax (Administration) Regulations 2025",
  "legislation_url": "https://openlegislation.uk/scottish-aggregates-tax-administration-regulations-2025",
  "path": "regulation/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Requirement to change tax representative",
  "text": "(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—\n(a) withdraw their approval of any person appointed as a tax representative for that non-resident taxpayer,\n(b) require that non-resident taxpayer to replace any tax representative with a different tax representative, and\n(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.\n(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.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 19 in force at 1.4.2026, see reg. 1(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2025/374/regulation/19",
    "retrieved_at": "2026-10-28T20:32:51.733060+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."
}