Commentary on Provisions Part 1 – Scottish Aggregates Tax Provision of security Section 37: Security required by general direction
106.A direction under section 37 of the Act made by Revenue Scotland applies to taxpayers generally. It may specify the amount of security, or a method for calculating the amount of security, that persons are required to provide to secure the approval of the appointment of an administrative tax representative. It is expected that a written guarantee from a financial institution (such as a bank) will normally be acceptable. In respect of any particular taxpayer, an individual direction under section 36 prevails over a general direction under section 37.