Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

Valid from 01/04/2015

CHAPTER 5 S Revenue Scotland determinations

96 Determination to have effect as a self-assessment S

(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.