53Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014S
This section has no associated Explanatory Notes
(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
I1S. 53 not in force at Royal Assent, see s. 64(2)
I2S. 53 in force at 1.4.2025 by S.S.I. 2025/79, reg. 2(1)(2)(a)