Point in time view as at 24/04/2017.
Revenue Scotland and Tax Powers Act 2014, Section 96 is up to date with all changes known to be in force on or before 25 July 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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.
Commencement Information
I1S. 96 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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