PART 6Tax returns, enquiries and assessments
CHAPTER 6Revenue Scotland assessments
Assessment of loss of tax or of excessive repayment
101References to the “taxpayer”
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).