32.This section inserts new section 28A into the 2024 Act.
33.New section 28A confers a regulation-making power on the Scottish Ministers to make provision for or in connection with the amendment of a levy return made under section 26 of the 2024 Act. The power may, in particular, be used to make provision for or in connection with the matters described in subsection (2) of the new section. For example, it may be used to set out the circumstances in which a liable person may make a request to a local authority for the amendment of a return (such as where an error is identified and the liable person wishes to correct it), or the circumstances in which a local authority may amend a return on its own initiative. A draft of the regulations must be laid before and approved by the Scottish Parliament before they can be made.
The Act Amendment of returns Section 6 - Amendment of returns: regulations