Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

Valid from 01/04/2015

CHAPTER 6 S Revenue Scotland assessments

Assessment of loss of tax or of excessive repayment S

100 References to “Revenue Scotland assessment” S

In this Act “Revenue Scotland assessment” means an assessment under section 98(2) or 99(1), as the case may be.