Chwilio Deddfwriaeth

Revenue Scotland and Tax Powers Act 2014

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

88Referral of questions to appropriate tribunal during enquiry
Nodiadau EsboniadolDangos EN

(1)At any time when an enquiry is in progress into a tax return any question arising in connection with the subject-matter of the return may be referred to the appropriate tribunal for determination.

(2)Notice of the referral must be given to the appropriate tribunal jointly by the relevant person and a designated officer.

(3)More than one notice of referral may be given under this section in relation to an enquiry.

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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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