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

Part 2 S Devolved taxes administration

53 Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014 S

(1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2) In section 94 (direction to complete enquiry), in subsection (3), for “paragraph” substitute “section”.

Commencement Information

I1 S. 53 not in force at Royal Assent, see s. 64(2)

I2 S. 53 in force at 1.4.2025 by S.S.I. 2025/79, reg. 2(1)(2)(a)