C1PART 7Investigatory powers of Revenue Scotland
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.
Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6