- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Revenue Scotland and Tax Powers Act 2014
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Nodweddion Uwch
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
85Notice of enquiry
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Nodiadau Esboniadol
(1)A designated officer may enquire into a tax return if subsection (2) has been complied with.
(2)Notice of the intention to make an enquiry must be given—
(a)to the person by whom or on whose behalf the return was made (“the relevant person”),
(b)before the end of the period of 3 years after the relevant date.
(3)The relevant date is—
(a)the filing date, if the return was made on or before that date, or
(b)the date on which the return was made, if the return was made after the filing date.
(4)A return that has been the subject of one notice under this section may not be the subject of another, except a notice given in consequence of an amendment of the return under section 83.
(5)A notice under this section is referred to as a “notice of enquiry”.
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Nodiadau Esboniadol
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.
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