88.This section gives a regulation-making power to the Scottish Ministers to make provision requiring persons who are carrying on the business of someone who has died, become bankrupt or become incapacitated, or whose business is in liquidation, receivership or administration, to inform Revenue Scotland that they are doing so. The regulations may also make provision allowing such persons to be treated as the original taxpayer for the purposes of the Scottish building safety levy and make provision applying the Act to such persons. These regulations are subject to the negative procedure.
Commentary on Provisions Part 4 – Administration of Levy Section 31: Bankruptcy etc.