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(1)This section applies where—
(a)Revenue Scotland has reason to believe that a person (“P”) is chargeable to a devolved tax,
(b)P has not made a tax return in relation to that liability, and
(c)the relevant filing date has passed.
(2)“The relevant filing date” means the date by which Revenue Scotland believes a return was required to be made.
(3)Revenue Scotland may make a determination (a “Revenue Scotland determination”) to the best of its information and belief of the amount of tax to which P is chargeable.
(4)Notice of the determination must be given to P and must state the date on which it is issued.
(5)P must pay the tax chargeable as a result of the determination immediately on receipt of notice of the determination.
(6)No Revenue Scotland determination may be made more than 5 years after the relevant date.
(7)The relevant date is—
(a)the relevant filing date, or
(b)such other date as the Scottish Ministers may by order prescribe.
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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