Part 3 S Administration

Accounting for tax S

[F1 25A Form and content of returns S

(1) A return under this Act must—

(a) be in the form specified by the Tax Authority,

(b) contain such information specified by the Tax Authority, and

(c) be made in such manner as specified by the Tax Authority.

(2) The Tax Authority may specify different forms and information for different kinds of return.

(3) A return is treated as containing any information provided by the person making it for the purpose of completing the return.]

Textual Amendments

F1 Ss. 25A, 25B inserted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(7) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.