Yn ddilys o 01/04/2015
96Determination to have effect as a self-assessmentS
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Nodiadau Esboniadol
(1)A Revenue Scotland determination has effect for enforcement purposes as if it were a self-assessment made by P.
(2)In subsection (1) “for enforcement purposes” means for the purposes of Part 10.
(3)Nothing in this section affects any liability of a person to a penalty for failure to make a tax return.