PART 4PAYMENT, COLLECTION AND MANAGEMENT OF TAX
Tax returns
23Duty to make returns and pay tax
1
A taxable person must make tax returns in accordance with—
a
section 24 (quarterly returns), or
b
section 25 (occasional returns).
2
Where a return is made under section 24 or 25, or amended under section 83 of the Revenue Scotland and Tax Powers Act 2014, any tax payable as a result of the return or amendment must be paid at the same time as the return or amendment is made.
3
For the purpose of subsection (2), tax is treated as paid if arrangements satisfactory to Revenue Scotland are made for payment of the tax.