Commentary on Provisions Part 1 – Scottish Aggregates Tax Non-resident taxpayers Section 28: Definition of “business premises” to exclude premises of tax representatives
88.This section of the Act amends section 141 of the 2014 Act to apply a new definition of “business premises” for the purposes of Scottish aggregates tax.
89.Generally this means premises that a designated officer of Revenue Scotland has reason to believe are used in connection with the carrying on of a business by or on behalf of a person. But in relation to Scottish aggregates tax, it does not include the premises of any tax representative within the meaning of this Act (i.e. the person who in accordance with regulations under section 26 acts as a taxpayer’s representative for the purposes of Scottish aggregates tax).
90.Section 141(3B) of the 2014 Act clarifies that tax representatives may still be specified in regulations by the Scottish Ministers under section 142 of the 2014 Act as “involved third parties” whose business premises may be entered and inspected by designated officers of Revenue Scotland.