- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024
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Rhagor o Adnoddau
Status:
This version of this provision is prospective.
Status
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
- where the provision (Part, Chapter or section) has never come into force or;
- where the text of the provision is subject to change, but no date has yet been appointed by the appropriate person or body for those changes to come into force.
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
Changes to legislation:
There are currently no known outstanding effects for the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, Section 30.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Prospective
30Notification of cessation of eligibility for group treatment or of having place of business in UKS
This
adran has no associated
Nodiadau Esboniadol
(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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Nodiadau Esboniadol
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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