57.This section confirms that references in the Act to the making of returns mean the making of returns that comply with the requirements of Part 4, and that references in Part 4 to the relevant period are to the period specified in section 26(4).
Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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