- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Responsible Person1
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Responsible Person — also bound by 108 other Acts
MH(CT)(S)A 2003
30 duties
What it requires
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
s.023
Making of returns
Regulated
- File an aggregates tax return to Revenue Scotland within 30 days of each accounting period endResponsible Person
38 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Interpretation
s.003
Scope
s.004
Standard method
s.005
Specified method
s.006
Agreed method
s.007
Penalties
s.008
Exemption from registration
s.009
Notification of commercial exploitation of exempt aggregate
s.010
Notification of taxable activities
s.011
Notification of cessation of taxable activities
s.012
Changes in particulars
s.013
Transfer of a going concern
s.014
Representation of unincorporated body
s.015
Bankruptcy or incapacity of registrable persons
s.016
Interpretation
s.017
Non-resident taxpayers: requirement and provision for tax representatives
s.018
Replacement tax representative
s.019
Requirement to change tax representative
s.020
Direction regarding appointment of tax representative
s.021
Ceasing to be a tax representative
s.022
Tax representative: Duty to notify
s.024
Payment of tax
s.025
Interpretation
s.026
Scope
s.027
Claims in returns
s.028
Payments in respect of credit
s.029
In this Part— “claim” means a claim in accordance with...
s.030
Scope
s.031
Amount of credit
s.032
Evidence required in support of claim
s.033
Records required to be kept
s.034
Attribution of payments
s.035
Repayment of credit
s.036
Writing off debts
s.037
Tax Credits in relevant circumstances
s.038
Evidence required in support of claim
s.039
Records required to be kept
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.