Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 6 – Tax Returns, Enquiries and Assessments
Chapter 4 — Revenue Scotland Enquiries
Referral during enquiry
Section 90 – Effect of referral on enquiry
129.This section sets out the effect of referral under section 88 on an enquiry. It provides that a closure notice or an application for a closure notice cannot be made while proceedings under section 88 are in progress and defines what “in progress” means in this context.
- Previous
- Explanatory Notes Table of contents
- Next