Commentary on Provisions Part 1 – Scottish Aggregates Tax Registration Section 17: Scottish aggregates tax register
61.Subsection (1) of this section places a duty on Revenue Scotland to maintain a register containing whatever information it deems required for the purposes of the collection and management of Scottish aggregates tax. Subsections (2) to (6) set out the content of the register and make further provision on Revenue Scotland’s powers concerning the register, including giving authorisation to Revenue Scotland to publish information in the register despite any prohibition within devolved competence that might otherwise apply.