Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 Explanatory Notes

Commentary on Provisions

Part 1 – Scottish Aggregates Tax

Chapter 4 – Administration
Tax returns and record-keeping
Section 25: Communications from taxpayers to Revenue Scotland

81.This section provides that notices, applications or other communications that taxpayers make to Revenue Scotland must meet Revenue Scotland’s specifications in terms of their content and form.

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