Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14)

Prospective

Part 1 S Scottish aggregates tax

Chapter 4 S Administration

Special cases S

31 Group treatment: change to application or notification S

A body corporate which has made—

(a) an application under section 29(4) or (7), or

(b) a notification under section 30(1) or (2),

must notify Revenue Scotland immediately if any information contained in or provided in connection with that application or notification becomes inaccurate.

Commencement Information

I1 S. 31 not in force at Royal Assent, see s. 64(2)