http://www.legislation.gov.uk/asp/2014/16/section/120/notesExplanatory Notes to Revenue Scotland and Tax Powers Act 2014Scottish GovernmentenKing's Printer for Scotland2015-08-04
<Citation URI="http://www.legislation.gov.uk/id/asp/2014/16" id="c00001" Class="ScottishAct" Year="2014" Number="0016">Revenue Scotland and Tax Powers Act 2014</Citation>
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24 September 2014
The Act<CitationSubRef id="c00392" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7" CitationRef="c00001" SectionRef="part-7">Part 7</CitationSubRef> – Investigatory Powers of Revenue Scotland<CitationSubRef id="c00394" URI="http://www.legislation.gov.uk/id/asp/2014/16/part/7/part/1" CitationRef="c00392" SectionRef="part-7-part-1">Chapter 1</CitationSubRef> — Investigatory Powers: IntroductoryInterpretation
<CitationSubRef id="c00398" URI="http://www.legislation.gov.uk/id/asp/2014/16/section/120" CitationRef="c00001" SectionRef="section-120">Section 120</CitationSubRef> – Meaning of “tax position”
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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.