Commentary on Provisions Part 1 – Scottish Aggregates Tax Special cases Section 30: Notification of cessation of eligibility for group treatment or of having place of business in UK
96.This section provides that where bodies corporate are treated as members of a group for the purposes of Scottish aggregates tax, and one of them becomes no longer eligible for group treatment under section 29, that body is under a duty to notify Revenue Scotland immediately of that fact. In addition, this section places a duty on representative members of groups to notify Revenue Scotland before ceasing to have an established place of business in the UK.