C1PART 7Investigatory powers of Revenue Scotland

Annotations:
Modifications etc. (not altering text)

C1CHAPTER 1Investigatory powers: introductory

Interpretation

I1C1120C1Meaning of “tax position”

1

In this Part unless otherwise stated “tax position”, in relation to a person, means the person's position as regards any devolved tax, including the person's position as regards—

a

past, present and future liability to pay any devolved tax,

b

penalties and other amounts that have been paid, or are or may be payable, by or to the person in connection with any devolved tax, and

c

claims, elections, applications and notices that have been or may be made or given in connection with the person's liability to pay any devolved tax,

(and references to a person's position as regards a particular tax (however expressed) are to be interpreted accordingly).

2

References in this Part to the tax position of a person include the tax position of—

a

an individual who has died,

b

a company that has ceased to exist.

3

References in this Part to a person's tax position are to the person's tax position at any time or in relation to any period, unless otherwise stated.

4

References to checking a person's tax position include carrying out an investigation or enquiry of any kind.

I2C1121C1Meaning of “carrying on a business”

1

In this Part references to carrying on a business include—

a

the letting of property,

b

the activities of a charity, and

c

the activities of a local authority and any other public authority.

2

The Scottish Ministers may by regulations provide that for the purposes of this Part—

a

the carrying on of an activity specified in the regulations, or

b

the carrying on of such an activity (or any activity) by a person specified in the regulations,

is or is not to be treated as the carrying on of a business.

I3C1122C1Meaning of “statutory records”

1

For the purposes of this Part information or a document forms part of a person's statutory records if it is information or a document which the person is required to keep and preserve by or under this Act, subject to subsections (2) and (3).

2

To the extent that any information or document that is required to be kept and preserved by or under this Act—

a

does not relate to the carrying on of a business, and

b

is not also required to be kept or preserved by or under any other enactment relating to devolved tax,

it forms part of a person's statutory records only to the extent that any accounting period or periods to which it relates has or have ended.

3

Information and documents cease to form part of a person's statutory records when the period for which they are required to be preserved by or under this Act has expired.