PART 6Tax returns, enquiries and assessments
CHAPTER 6Revenue Scotland assessments
Assessment of loss of tax or of excessive repayment
I1101References to the “taxpayer”
In sections 102 to 105 “taxpayer” means—
a
in relation to an assessment under section 98, the person chargeable to the tax,
b
in relation to an assessment under section 99, the person mentioned in section 99(1).