C HAPTER 4 A DMINISTRATION Registration 30 17 Scottish aggregates tax register (1) Revenue Scotland must keep a register (to be known as the Scottish aggregates tax register) containing such information as Revenue Scotland considers is required for the purposes of the collection and management of the tax. (2) The register is to be kept in the form that Revenue Scotland considers appropriate. 35 (3) Revenue Scotland must make any changes to the register that appear to Revenue Scotland to be required for the purpose of keeping the register up to date. (4) Revenue Scotland may publish, in the manner it considers appropriate— (a) information derived from the register, and (b) information falling within any of the descriptions set out in subsection (5). 13 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration 1 (5) The information is— (a) the names and trading names (if different) of registered persons, (b) the registration numbers assigned to those persons in the register, (c) the addresses, co-ordinates and boundary plans of any sites or other premises at 5 which those persons carry on business, and the type of material produced at each site or premises, (d) the fact (where it is the case) that the registered person is a body corporate which by virtue of section 29 is treated as a member of a group, (e) where paragraph (d) applies— 10 (i) the names of the other bodies corporate treated under that section as members 1 of the group, (ii) the addresses, co-ordinates and boundary plans of any sites or other premises at which those other bodies carry on business, and the type of material produced at each site or premises, 15 (g) the names of tax representatives against the names of the non-resident taxpayers of whom they are the representatives, (h) the information mentioned in paragraphs (a) to (c) in respect of persons who have notified Revenue Scotland under section 20 of the production of exempt aggregate, and 20 (i) such other information as Revenue Scotland considers appropriate. (6) Information may be published in accordance with subsection (4) despite any obligation not to disclose the information that would otherwise apply. 18 Duty to register for tax (1) A person who— 25 (a) carries out taxable activities, and (b) is not registered, is liable to be registered. (2) For the purposes of this section, a person carries out taxable activities if the person is responsible for subjecting a quantity of aggregate to commercial exploitation. 30 (3) Where— (a) a person at any time— (i) forms the intention of carrying out taxable activities, or (ii) carries out taxable activities, and (b) the person is not registered, 35 the person must notify Revenue Scotland at whichever is the earliest time of paragraph (a)(i) or (ii). (4) Where a person is liable to be registered by virtue of subsection (1), Revenue Scotland may register the person with effect from the time when the person begins to carry out 14 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration taxable activities (whether or not the person notifies Revenue Scotland under subsection (3)). (5) The Scottish Ministers may by regulations provide for persons carrying out taxable activities to be, to such extent and subject to such conditions or restrictions as may be 5 prescribed in the regulations, either— (a) exempt from the requirement to be registered under this section, or (b) exempt from other requirements imposed by or under this Part on registrable persons. (6) Regulations under subsection (5) may, in relation to persons who are exempt from the 10 requirement to be registered under this section, include provision— 1 (a) requiring those persons to keep any records that may be needed to enable those persons to comply with a requirement to notify Revenue Scotland of the person's intention— (i) to carry out taxable activities, or 15 (ii) to cease to carry out taxable activities, (b) requiring those persons to preserve those records until a day specified by the Scottish Ministers in the regulations (and different days may be specified for different purposes under this paragraph), (c) specifying that the records required to be kept and preserved under paragraphs 20 (a) and (b) do, or do not, include records described in the regulations, and (d) specifying supporting documents (including accounts, books, deeds, contracts, vouchers and receipts...