Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (asp 14)

Prospective

Part 1 S Scottish aggregates tax

Chapter 4 S Administration

Tax returns and record-keeping S

25 Communications from taxpayers to Revenue Scotland S

(1) Any notice, application or other thing that a person is required or permitted by provision made in or under this Part to give to Revenue Scotland must comply with the requirements set out in subsection (2).

(2) The requirements are that the thing must—

(a) be in the form specified by Revenue Scotland,

(b) contain the information specified by Revenue Scotland, and

(c) be made in the manner specified by Revenue Scotland.

(3) Subsections (1) and (2) are subject to any different provision made in or under this Part.

Commencement Information

I1 S. 25 not in force at Royal Assent, see s. 64(2)