- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
(1)At any time when an enquiry is in progress into a tax return any question arising in connection with the subject-matter of the return may be referred to the appropriate tribunal for determination.
(2)Notice of the referral must be given to the appropriate tribunal jointly by the relevant person and a designated officer.
(3)More than one notice of referral may be given under this section in relation to an enquiry.
A designated officer or the relevant person may withdraw a notice of referral under section 88.
(1)While proceedings on a referral under section 88 are in progress in relation to an enquiry—
(a)no closure notice may be given in relation to the enquiry, and
(b)no application may be made for a direction to give a closure notice.
(2)Proceedings on a referral are “in progress” where—
(a)notice of referral has been given and has not been withdrawn, and
(b)the question referred has not been finally determined.
(3)A question referred has been “finally determined” when—
(a)it has been determined by the appropriate tribunal, and
(b)there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time).
(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.
(1)Where the question to be referred under section 88 is of the market value of any land, the appropriate tribunal is the Lands Tribunal for Scotland.
(2)In any other case a referral under section 88 is to be made to—
(a)the First-tier Tribunal,
(b)where determined by or under tribunal rules, the Upper Tribunal, or
(c)any other court or tribunal specified by the Scottish Ministers by order.
(3)References to the “appropriate tribunal” in sections 88 and 90 are to be read accordingly.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys