Commentary on Provisions Part 1 – Scottish Aggregates Tax Tax returns and record-keeping Section 23: Duty to make returns and pay tax
79.This section gives a regulation-making power to the Scottish Ministers to provide that a registrable person must account for the payment of Scottish aggregates tax by reference to specific accounting periods; must make returns in relation to those periods; and must pay tax by the deadlines and in the manner set out in the regulations. Such regulations will be subject to the negative procedure and may make the further provision listed in subsection (2): including provision for tax to be treated, in particular circumstances, as due for a different period to the period it would ordinarily be accounted for; provision for the correction of errors in returns; provision for the relaxation of particular requirements; and provision for the calculation of interest.