Revenue Scotland and Tax Powers Act 2014
2014 asp 16
The Act
Part 6 – Tax Returns, Enquiries and Assessments
Chapter 3 — Tax Returns
Filing dates
Section 82 – Dates by which tax returns must be made
120.This section provides a definition of “filing date’, being the date on which tax returns for the devolved taxes are due. A person who fails to make a return on or before the filing date is liable to a penalty under section 159 of the Act.
- Previous
- Explanatory Notes Table of contents
- Next