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Recommendations
The only provision made about the functions of the National Planning Performance Co-ordinator is that made in new section 251B(1) and (2) of the 1997 Act, inserted by section 26(1).
We are already delivering 11 benefits, seven of which are new. These include the first major disability benefit, Child Disability Payment, which launched as a pilot on 26 July and will roll out across Scotland on 22 November 2021.
Section 44: Failure to request approval of tax representative appointment 118. This section inserts a new section 216C into the 2014 Act, creating a penalty in relation to Scottish aggregates tax where a person has failed to seek Revenue Scotland’s approval to appoint a tax representative where required to do so in regulations made under section 26(1) of the Bill.