Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

CHAPTER 6 S Revenue Scotland assessments

Conditions for making Revenue Scotland assessments S

102 Conditions for making Revenue Scotland assessments S

(1) A Revenue Scotland assessment may be made only where the situation mentioned in section 98(1) or 99(1) was brought about carelessly or deliberately by—

(a) the taxpayer,

(b) a person acting on the taxpayer's behalf, or

(c) a person who was a partner of the taxpayer.

(2) But no Revenue Scotland assessment may be made if—

(a) the situation mentioned in section 98(1) or 99(1) is attributable to a mistake in the return as to the basis on which the tax liability ought to have been calculated, and

(b) the return was in fact made on the basis prevailing, or in accordance with the practice generally prevailing, at the time it was made.

Commencement Information

I1 S. 102 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)