Prospective
(1)If a person is required or permitted by or under this Act to communicate with Revenue Scotland, whether by way of a notice, application or any other means of communication, the communication must be in the form, contain the information and be made in the manner that is specified by Revenue Scotland.
(2)Subsection (1) is subject to any different provision made in or under this Act.
(3)Revenue Scotland may specify different forms, information and manners of communication for different purposes.