(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(b)before the proceedings are concluded the determination is superseded by a self-assessment,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.
Commencement Information
I1S. 97 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)