23Information required to keep register up to dateS
(1)The Scottish Ministers may, by regulations, make provision requiring a registrable person to notify the Tax Authority of particulars of changes in circumstances relating to the registrable person (or any business carried on by the registrable person) which—
(a)appear to the Tax Authority to be required for the purpose of keeping the register kept under section 22 up to date, and
(b)are of a description specified in the regulations.
(2)The regulations may, in particular, make provision—
(a)as to the time within which a notification is to be made,
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)requiring a person who has made a notification to notify the Tax Authority if any information contained in or provided in connection with the notification is or becomes inaccurate.
Textual Amendments
F1S. 23(2)(b) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(5) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
Commencement Information
I1S. 23 in force at 7.11.2014 by S.S.I. 2014/277, art. 2, Sch.