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Revenue Scotland and Tax Powers Act 2014

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Changes over time for: Section 98

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Point in time view as at 01/04/2016.

Changes to legislation:

Revenue Scotland and Tax Powers Act 2014, Section 98 is up to date with all changes known to be in force on or before 11 August 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. Help about Changes to Legislation

98Assessment where loss of taxS
This section has no associated Explanatory Notes

(1)This section applies if a designated officer comes to the view honestly and reasonably that—

(a)an amount of devolved tax that ought to have been assessed as tax chargeable on a person has not been assessed,

(b)an assessment of the tax chargeable on a person is or has become insufficient, or

(c)relief has been claimed or given that is or has become excessive.

(2)The designated officer may make an assessment of the amount, or additional amount, that ought in the officer's opinion to be charged in order to make good to the Crown the loss of tax.

Commencement Information

I1S. 98 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)

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