Scottish Aggregates Tax - proposed administration regulations
3B. The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015
Sections 3.A – 3.E set out the proposed changes to the Revenue Scotland and Tax Powers Act 2014 (RSTPA) regulations and the First-tier Tribunal for Scotland Tax Chamber regulations.
Please see Chapter 3, pages 22 - 28 of the consultation paper.
Section 3B. sets out the proposed changes to The Revenue Scotland and Tax Powers Act (Involved Third Party) Order 2015 regulations, which make provisions about the inspection of third parties related to taxable disposals for the purpose of Scottish Landfill Tax. The relevant power is provided at Revenue Scotland and Tax Powers Act 2014 s142(3).
The administration regulations will add a provision for the inspection of involved third parties related to SAT (being defined as a person involved (in any capacity) with the commercial exploitation of taxable aggregate).