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Revenue Scotland and Tax Powers Act 2014
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Changes and effects yet to be applied to Section 83:
- Pt. 8 Ch. 5A inserted by 2024 asp 14 s. 43(2)
- s. 4(1)(c) inserted by 2024 asp 14 s. 38(2)(a)
- s. 141(3A)(3B) inserted by 2017 asp 2 Sch. 2 para. 2(2)
- s. 141(3A)(3B) inserted by 2024 asp 14 s. 28(2)(a)
- s. 215A-215G and cross-headings inserted by 2017 asp 2 Sch. 2 para. 21
- s. 216B inserted by 2024 asp 14 s. 44(2)
- s. 216C inserted by 2024 asp 14 s. 45(2)
- s. 216D inserted by 2024 asp 14 s. 46(2)
- s. 216E inserted by 2024 asp 14 s. 47(2)
- s. 216F inserted by 2024 asp 14 s. 48(2)
- s. 216G-216I inserted by 2024 asp 14 s. 49(2)
- s. 223(1)(d)(e) inserted by 2017 asp 2 Sch. 2 para. 24
- s. 233(1)(j) inserted by 2017 asp 2 Sch. 2 para. 25(2)
- s. 233(1)(j)-(n) inserted by 2024 asp 14 s. 50(2)
- s. 233(3A) inserted by 2017 asp 2 Sch. 2 para. 25(3)
- s. 251A and cross-heading inserted by 2024 asp 14 s. 56(2)
- s. 251B and cross-heading inserted by 2024 asp 14 s. 57(2)
- s. 251C 251D and cross-heading inserted by 2024 asp 14 s. 58(2)
- s. 251E and cross-heading inserted by 2024 asp 14 s. 59(2)
- s. 254(3)(la) inserted by 2024 asp 14 s. 49(3)
- s. 254(3)(pa) inserted by 2024 asp 14 s. 56(3)
- s. 254(3)(pb) inserted by 2024 asp 14 s. 57(3)
- s. 254(3)(za) inserted by 2024 asp 14 s. 38(3)
- Sch. 3 para. 12(3) inserted by 2024 asp 14 s. 54(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 8 Ch. 5A inserted by 2024 asp 14 s. 43(2)
- s. 4(1)(c) inserted by 2024 asp 14 s. 38(2)(a)
- s. 141(3A)(3B) inserted by 2017 asp 2 Sch. 2 para. 2(2)
- s. 141(3A)(3B) inserted by 2024 asp 14 s. 28(2)(a)
- s. 215A-215G and cross-headings inserted by 2017 asp 2 Sch. 2 para. 21
- s. 216B inserted by 2024 asp 14 s. 44(2)
- s. 216C inserted by 2024 asp 14 s. 45(2)
- s. 216D inserted by 2024 asp 14 s. 46(2)
- s. 216E inserted by 2024 asp 14 s. 47(2)
- s. 216F inserted by 2024 asp 14 s. 48(2)
- s. 216G-216I inserted by 2024 asp 14 s. 49(2)
- s. 223(1)(d)(e) inserted by 2017 asp 2 Sch. 2 para. 24
- s. 233(1)(j) inserted by 2017 asp 2 Sch. 2 para. 25(2)
- s. 233(1)(j)-(n) inserted by 2024 asp 14 s. 50(2)
- s. 233(3A) inserted by 2017 asp 2 Sch. 2 para. 25(3)
- s. 251A and cross-heading inserted by 2024 asp 14 s. 56(2)
- s. 251B and cross-heading inserted by 2024 asp 14 s. 57(2)
- s. 251C 251D and cross-heading inserted by 2024 asp 14 s. 58(2)
- s. 251E and cross-heading inserted by 2024 asp 14 s. 59(2)
- s. 254(3)(la) inserted by 2024 asp 14 s. 49(3)
- s. 254(3)(pa) inserted by 2024 asp 14 s. 56(3)
- s. 254(3)(pb) inserted by 2024 asp 14 s. 57(3)
- s. 254(3)(za) inserted by 2024 asp 14 s. 38(3)
- Sch. 3 para. 12(3) inserted by 2024 asp 14 s. 54(2)
83Amendment of return by taxpayerS
This section has no associated Explanatory Notes
(1)A person (the “taxpayer”) who has made a tax return may amend the return by notice to Revenue Scotland.
(2)An amendment under this section must be made by the end of the period of 12 months beginning with the relevant date (the “amendment period”).
(3)The relevant date is—
(a)the filing date, or
(b)such other date as the Scottish Ministers may by order prescribe.
(4)This section is subject to sections 87(3) and 93(4).
Commencement Information
I1S. 83 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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