CHAPTER 1SOverview
73OverviewS
This Part makes provision about the assessment of devolved taxes including—
(a)taxpayers' duties in relation to tax records,
(b)the timing of tax returns,
(c)amendment and correction of tax returns by taxpayers and Revenue Scotland,
(d)enquiries by Revenue Scotland into taxpayers' self-assessments,
(e)determination by Revenue Scotland of tax due where no return is made,
(f)assessment by Revenue Scotland of tax due outwith enquiries where tax losses or other situations are brought about by taxpayers carelessly or deliberately, and
(g)claims for relief from double assessment and for repayment of tax.
Commencement Information
I1S. 73 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)