Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

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.

Commencement Information

I1 S. 100 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)