Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 Tax returns, enquiries and assessments

CHAPTER 4 Revenue Scotland enquiries

Notice and scope of enquiry

86 Scope of enquiry

(1) An enquiry extends to anything contained in the tax return, or required to be contained in the return, that relates—

(a) to the question whether the relevant person is chargeable to the devolved tax to which the return relates, or

(b) to the amount of tax chargeable on the relevant person.

(2) Subsection (3) applies if the notice of enquiry is given as a result of the amendment of a return under section 83 after an enquiry into the return has been completed.

(3) The enquiry is limited to—

(a) matters to which the amendment relates, and

(b) matters affected by the amendment.