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Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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35Transfer of business as a going concern
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(1)The Scottish Ministers may by regulations make provision for securing continuity in the application of this Part in cases where a business carried on by a person is transferred to another person as a going concern.
(2)Regulations under subsection (1) may include provision—
(a)requiring the transferor to inform Revenue Scotland of the transfer,
(b)providing for liabilities and duties under this Part of the transferor to become, to such extent as may be provided in the regulations, liabilities and duties of the transferee,
(c)providing for any right of either of them to repayment or credit in respect of tax to be satisfied by making a repayment or allowing a credit to the other,
(d)providing that no such provision as is mentioned in paragraph (b) or (c) is to have effect in relation to any transferor and transferee unless an application to that effect has been made by them under the regulations.
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