Commentary on Provisions Part 1 – Scottish Aggregates Tax Credits Section 16: Tax credits: further provision
59.This section makes further and general provision about the regulation-making power to create tax credits conferred on the Scottish Ministers by section 15.
60.This includes that regulations under section 15(1) may make provision as to how to make an application to claim tax credit, and that payment of credit can be made subject to such conditions as Revenue Scotland considers appropriate (see subsection (4)). In addition the regulations may provide that where a tax credit is due to a taxpayer who has previously failed to submit tax returns, Revenue Scotland may withhold payment of the credit until the taxpayer has complied with that requirement to submit a return (see subsection (2)).