Revenue Scotland and Tax Powers Act 2014, Section 70 is up to date with all changes known to be in force on or before 22 May 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section applies where—
(a)a designated officer gives a taxpayer a notice under section 69, and
(b)the notice sets out the adjustments required to give effect to the counteraction of a tax advantage.
(2)The taxpayer must pay any amount, or additional amount, of tax chargeable or penalty or interest imposed as a result of the adjustments before the end of the period of 30 days beginning with the date on which the notice is issued.
(3)Subsection (2) applies in place of any other provision of this Act or any other enactment which specifies a time limit for the payment of tax, penalty or interest.
Commencement Information
I1S. 70 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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