6Amendment of returns: regulations(1)

The 2024 Act is modified as follows.

(2)

After section 28 insert—

28AAmendment of returns: regulations(1)

The Scottish Ministers may by regulations make provision for or in connection with the amendment of a return made under section 26.

(2)

Regulations under subsection (1) may, in particular, make provision for or in connection with—

(a)

the circumstances in which a liable person may make a request to a local authority for the amendment of a return,

(b)

the procedure for making and determining the request (including any notices to be given),

(c)

the circumstances in which a local authority may amend a return on its own initiative,

(d)

the procedure for the making of an amendment by a local authority (including any notices to be given),

(e)

the time limits within which functions conferred by the regulations are to be carried out,

(f)

the delegation by local authorities of functions conferred on them by the regulations,

(g)

the effect of an amendment of a return on the operation of provisions under this Act including—

(i)

an assessment under section 45 of a levy payable to which the return relates,

(ii)

the interest payable under section 66 on the amount of any unpaid levy,

(iii)

the imposition of penalties (including interest) under Chapter 3 of Part 5.

(3)

Regulations under subsection (1) are subject to the affirmative procedure.