96Determination to have effect as a self-assessmentS
This section has no associated Explanatory Notes
(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)