This version of this provision is prospective.
There are currently no known outstanding effects for the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 30.
Prospective
(1)Where—
(a)two or more bodies corporate are treated as members of a group for the purposes of this Part, and
(b)any of those bodies ceases to be eligible to be so treated,
the body corporate which ceases to be so eligible must notify Revenue Scotland immediately of that fact.
(2)A body corporate which is designated as representative member in relation to any other bodies corporate must not cease to have an established place of business in the United Kingdom without first notifying Revenue Scotland of that fact.
Commencement Information
I1S. 30 not in force at Royal Assent, see s. 64(2)
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