PART 6Tax returns, enquiries and assessments
CHAPTER 5Revenue Scotland determinations
97Determination superseded by actual self-assessment
(1)
If, after a Revenue Scotland determination has been made, P makes a tax return with respect to the tax in question, the self-assessment included in that return supersedes the determination.
(2)
Subsection (1) does not apply to a return made—
(a)
more than 5 years after the power to make the determination first became exercisable, or
(b)
more than 3 months after the date of the determination,
whichever is the later.
(3)
Where—
(a)
proceedings have been begun for the recovery of any tax charged by a Revenue Scotland determination, and
(b)
before the proceedings are concluded the determination is superseded by a self-assessment,
the proceedings may be continued as if they were proceedings for the recovery of so much of the tax charged by the self-assessment as is due and payable and has not yet been paid.