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.