Prospective
23Duty to make returns and pay taxS
This section has no associated Explanatory Notes
(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.