PART 4PAYMENT, COLLECTION AND MANAGEMENT OF TAX
Registration
20Revenue Scotland to keep ADT register
1
Revenue Scotland must keep a register (to be known as the ADT register) for the purpose of collecting and managing the tax.
2
The register is to be kept in the form that Revenue Scotland thinks fit.
3
Revenue Scotland must promptly make any changes to the register that appear to Revenue Scotland to be required for the purpose of keeping the register up to date.
4
Revenue Scotland may publish, in the manner it thinks fit, any information derived from the register.