25Accounting for tax and time for paymentS
This section has no associated Explanatory Notes
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.
Textual Amendments
F1S. 25(b) substituted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(6) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
Commencement Information
I1S. 25 in force at 7.11.2014 by S.S.I. 2014/277, art. 2, Sch.