Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 6 – Tax Returns, Enquiries and Assessments
Chapter 6 — Revenue Scotland Assessments
Assessment of loss of tax or of excessive repayments
Section 100 – References to “Revenue Scotland assessment”
139.This section provides for references to “Revenue Scotland assessment” in the Act to mean assessments made under section 98 or 99.
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