(1)The Scottish Ministers may by regulations make provision for and in connection with a relevant local authority making an assessment of a levy payable by a person where the relevant local authority—
(a)has reason to believe that the person is liable to pay the levy but has not made a return to the authority in relation to that liability by the date required under section 26(2)(b), or
(b)is of the view honestly and reasonably that an assessment of the levy in a return made to the authority by the person in pursuance of that person’s duty under section 26 is incorrect by reason of careless or deliberate miscalculation.
(2)Regulations under subsection (1) may, in particular, make provision for or in connection with—
(a)the conditions which must be satisfied for a local authority to—
(i)make an assessment of a levy payable by a person where no return has been made,
(ii)make an assessment of a levy payable by a person where it is of the view that an assessment of the levy in a return is incorrect,
(b)the procedure which a local authority must follow to make an assessment of a levy payable by a person,
(c)notices which must be given before or after any assessment,
(d)the time limits within which the powers may be exercised,
(e)delegation of the authority’s powers under the regulations,
(f)the effect of an authority’s assessment for the purposes of the imposition of penalties under Chapter 3.
(3)Regulations under subsection (1) must make provision for and connection with—
(a)reviews of an assessment made by a local authority and, for the avoidance of doubt, such provision may include in particular the matters mentioned in section 71(2), and
(b)appeals to the First-tier Tribunal for Scotland against an assessment after a review has been conducted and, for the avoidance of doubt, such provision may include in particular the matters mentioned in section 72(2).
(4)Regulations under subsection (1) are subject to the affirmative procedure.