Part 3Administration

Accounting for tax

25Accounting for tax and time for payment

The Scottish Ministers may, by regulations, provide that a registrable person must—

(a)

account for tax by reference to such periods (“accounting periods”) as may be determined by or under the regulations,

F1(b)

make returns in relation to such accounting periods,

(c)

pay tax at such times and in such manner as may be so determined.