Part 4Administration of Levy
Accounting for levy and record-keeping
20Form and content of returns
(1)
A return under this Act must—
(a)
be in the form specified by Revenue Scotland,
(b)
contain such information specified by Revenue Scotland, and
(c)
be made in such a manner as specified by Revenue Scotland.
(2)
Revenue Scotland may specify different forms, information and manners of return for different kinds of return.
(3)
A return is treated as containing any accompanying information provided by the person making the return for the purpose of completing the return.