PART 4 SReturns and payment

CHAPTER 1 SReturns

Returns: form and content etc. S

35 Form and content S

(1) A return under this Act must—

(a) be in the form specified by the Tax Authority, F1 ...

(b) contain the information specified by the Tax Authority.

[F2 (c) be made in such manner as specified by the Tax Authority.]

(2) The Tax Authority may specify different forms and information for—

(a) different kinds of return, and

(b) different kinds of transaction.

(3) The return is treated as containing any information provided by the buyer for the purpose of completing the return.

Textual Amendments

F1 Word in s. 35(1) repealed (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(6)(a) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.

F2 S. 35(1)(c) and word inserted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 9(6)(b) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.

Commencement Information

I1 S. 35 in force at 1.4.2015 by S.S.I. 2015/108, art. 2