Revenue Scotland and Tax Powers Act 2014 (asp 16) - Explanatory Notes

Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Part 6 – Tax Returns, Enquiries and Assessments

Chapter 4 — Revenue Scotland Enquiries

Referral during enquiry

Section 92 – “Appropriate tribunal”

131. This section sets out which are the appropriate tribunals for the referral of questions under section 88.