The Act Registration Section 23 – Information required to keep register up to date
38.Section 23 contains a regulation-making power to allow the Scottish Ministers to require a registrable person to tell the Tax Authority of any change in that person’s circumstances (or any business carried on by the registrable person) which will enable the Tax Authority to ensure the register kept under section 22 is up to date. Such regulations will be subject to the negative procedure (see section 41).