PART 6Tax returns, enquiries and assessments
CHAPTER 4Revenue Scotland enquiries
Referral during enquiry
I191Effect of determination
1
A determination under section 88 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary plea in an appeal.
2
The designated officer conducting the enquiry must take the determination into account—
a
in reaching conclusions on the enquiry, and
b
in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.
3
The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary plea in that appeal.