Commentary on Provisions Part 1 – Scottish Aggregates Tax Special cases Section 34: Bankruptcy etc.
102.This section of the Act gives a regulation-making power to the Scottish Ministers to make provision requiring persons who are carrying on the business of someone who has died, become bankrupt or become incapacitated – or whose business is in liquidation, receivership or administration – to inform Revenue Scotland that they are doing so. The regulations may also make provision allowing such persons to be treated as the original taxpayer for the purposes of Scottish aggregates tax; and make provision applying Part 1 of the Act to such persons. These regulations will be subject to the negative procedure.