Revenue Scotland and Tax Powers Act 2014

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

The Act

Part 6 – Tax Returns, Enquiries and Assessments

Chapter 6 — Revenue Scotland Assessments

Conditions for making Revenue Scotland assessments

Section 102 – Conditions for making Revenue Scotland assessments

141. This section limits the circumstances in which a Revenue Scotland assessment can be made under section 98 or 99 to situations which arose because of careless or deliberate behaviour by the taxpayer, a person acting on behalf of the taxpayer or a person who was a partner of the taxpayer at the relevant time. It also prohibits a Revenue Scotland assessment being made under those provisions if the situation was attributable to a mistake in the calculation of the tax liability that was in accordance with generally prevailing practice at the time the return was made.