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

101 References to the “taxpayer” S

In sections 102 to 105 “taxpayer” means—

(a) in relation to an assessment under section 98, the person chargeable to the tax,

(b) in relation to an assessment under section 99, the person mentioned in section 99(1).