Section 35 – Form and content
96.Section 35 provides for the form of returns and the information to be included within them to be specified administratively by the Tax Authority.
97.Defined terms used in this section:
“Tax Authority” | section 54 |
96.Section 35 provides for the form of returns and the information to be included within them to be specified administratively by the Tax Authority.
97.Defined terms used in this section:
“Tax Authority” | section 54 |
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.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys: