There are outstanding changes not yet made by the legislation.gov.uk editorial team to Revenue Scotland and Tax Powers Act 2014. Any changes that have already been made by the team appear in the content and are referenced with annotations.
(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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