Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

CHAPTER 3 S Tax returns

Filing dates S

82 Meaning of “filing date” S

In this Act “the filing date” in relation to a tax return is the date by which that return requires to be made by or under any enactment.

Commencement Information

I1 S. 82 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)