PART 6Tax returns, enquiries and assessments
CHAPTER 6Revenue Scotland assessments
Conditions for making Revenue Scotland assessments
I1102Conditions for making Revenue Scotland assessments
1
A Revenue Scotland assessment may be made only where the situation mentioned in section 98(1) or 99(1) was brought about carelessly or deliberately by—
a
the taxpayer,
b
a person acting on the taxpayer's behalf, or
c
a person who was a partner of the taxpayer.
2
But no Revenue Scotland assessment may be made if—
a
the situation mentioned in section 98(1) or 99(1) is attributable to a mistake in the return as to the basis on which the tax liability ought to have been calculated, and
b
the return was in fact made on the basis prevailing, or in accordance with the practice generally prevailing, at the time it was made.