PART 6Tax returns, enquiries and assessments
CHAPTER 5Revenue Scotland determinations
96Determination to have effect as a self-assessment
(1)
A Revenue Scotland determination has effect for enforcement purposes as if it were a self-assessment made by P.
(2)
In subsection (1) “for enforcement purposes” means for the purposes of Part 10.
(3)
Nothing in this section affects any liability of a person to a penalty for failure to make a tax return.