PART 12Final provisions

Communications from taxpayers to Revenue Scotland

I1251Communications from taxpayers to Revenue Scotland

1

Any notice, application or other thing that a person is required or permitted by provision made in or under this Act to give to Revenue Scotland must comply with the requirements set out in subsection (2).

2

The requirements are that the thing—

a

must be in the form specified by Revenue Scotland,

b

must contain the information specified by Revenue Scotland, and

c

must be given in the manner specified by Revenue Scotland.

3

Subsections (1) and (2) are subject to any different provision made in or under this Act.