Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 7 – Investigatory Powers of Revenue Scotland
Chapter 1 — Investigatory Powers: Introductory
Interpretation
Section 120 – Meaning of “tax position”
162.This section sets out the definition of a “tax position” as referred to throughout this Part of the Act. A tax position can include a person’s past, present and future liability to pay any devolved tax or associated penalties and also includes any claims, elections, applications and notices in connection with the liability to pay any devolved tax.
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