The Scottish Ministers may, by regulations, provide that a registrable person must—
(a)account for tax by reference to such periods (“accounting periods”) as may be determined by or under the regulations,
[F1(b)make returns in relation to such accounting periods,]
(c)pay tax at such times and in such manner as may be so determined.
Textual Amendments
F1S. 25(b) substituted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(6) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.
Commencement Information
I1S. 25 in force at 7.11.2014 by S.S.I. 2014/277, art. 2, Sch.
(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
F2Ss. 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.
(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 the Tax Authority 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 the Tax Authority,
(b)must contain the information specified by the Tax Authority, and
(c)must be given in the manner specified by the Tax Authority.
(3)Subsections (1) and (2) are subject to any different provision made in or under this Act.]
Textual Amendments
F2Ss. 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.