Commentary on Provisions Part 1 – Scottish Aggregates Tax Registration Section 22: Registration: further provision
78.This section gives a regulation-making power to the Scottish Ministers to make further provision on registration for Scottish aggregates tax in the terms listed, including the specification of times for the making of notifications to do with registration in sections 18 to 20, and the form and content these notifications are required to take. Regulations under this section will be subject to the negative procedure.