PART 6Tax returns, enquiries and assessments
CHAPTER 4Revenue Scotland enquiries
Notice and scope of enquiry
86Scope of enquiry
1
An enquiry extends to anything contained in the tax return, or required to be contained in the return, that relates—
a
to the question whether the relevant person is chargeable to the devolved tax to which the return relates, or
b
to the amount of tax chargeable on the relevant person.
2
Subsection (3) applies if the notice of enquiry is given as a result of the amendment of a return under section 83 after an enquiry into the return has been completed.
3
The enquiry is limited to—
a
matters to which the amendment relates, and
b
matters affected by the amendment.