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 91 – Effect of determination
130.This section provides that the determination of any question by the appropriate tribunal under section 88 is binding on the parties. It requires the designated officer to take the determination into account when making any amendments to the return (under section 87 or section 93) and limits the question determined from being reopened.
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