Chwilio Deddfwriaeth

Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024

Commentary on Provisions

Part 1 – Scottish Aggregates Tax

Chapter 4 – Administration
Tax returns and record-keeping
Section 25: Communications from taxpayers to Revenue Scotland

81.This section provides that notices, applications or other communications that taxpayers make to Revenue Scotland must meet Revenue Scotland’s specifications in terms of their content and form.

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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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