Commentary on Provisions Part 1 – Scottish Aggregates Tax Registration Section 18: Duty to register for tax
62.Subsection (1) of this section imposes a duty to register for Scottish aggregates tax on a person who carries out a taxable activity: this is defined in subsection (2) as being responsible for subjecting a quantity of aggregate to commercial exploitation (see sections 7 and 8 of the Act).
63.Subsection (3) imposes a duty on a person who has not yet registered for tax to notify Revenue Scotland of their intention to carry out taxable activities, at either the point of carrying them out or, if earlier, the point of forming the intention to do so.
64.Subsection (4) deals with the time of registration by Revenue Scotland, fixing it to the point at which a person carries out taxable activities: where a person is liable to be registered by virtue of subsection (1), Revenue Scotland may register the person with effect from that time.
65.Subsection (5) gives a regulation-making power to the Scottish Ministers to grant exemptions from registration and related requirements. Such regulations will be subject to the affirmative procedure.
66.Subsection (6) makes further provision on what regulations under subsection (5) may contain, including for equivalent provision to section 74 of the 2014 Act (on record-keeping duties) to apply to persons who are exempt from registration.
67.Subsection (7) defines a registrable person for the purposes of Part 1 of the Act.
68.Subsection (8) clarifies the position on registration for groups of bodies corporate (see section 29 of the Act).