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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.
Lastly, we will ensure that there is guidance on the latest testing advice. I think that I made this point clear in my statement, but if I did not, let me repeat it.
At the same �me, there was some doubt about whether new supplementary agreements could provide a sa�sfactory solu�on given that the problem of legisla�ve consent is in no small part a problem about the rigour and enforceability of such agreements.