Paragraph 22 I1

Scotland

In section 28(4) (duty to keep and preserve records)—

(a)

for paragraph (a) substitute—

“(a)

details of any overnight stays during the period to which the return relates in respect of which levies become payable by the liable person,”,

(b)

after paragraph (a) insert—

“(ab)

details of the chargeable transactions in relation to which those levies are payable,”.

Annotations