Prospective

Part 4 S Administration of Levy

Accounting for levy and record-keeping S

20 Form and content of returns S

(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.

Commencement Information

I1 S. 20 not in force at Royal Assent, see s. 52(2)