25Communications from taxpayers to Revenue Scotland
This section has no associated Explanatory Notes
(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.