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Revenue Scotland and Tax Powers Act 2014
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Revenue Scotland and Tax Powers Act 2014, Section 96 is up to date with all changes known to be in force on or before 22 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 141(3A)(3B) inserted by 2017 asp 2 Sch. 2 para. 2(2)
- s. 215A-215G and cross-headings inserted by 2017 asp 2 Sch. 2 para. 21
- s. 223(1)(d)(e) inserted by 2017 asp 2 Sch. 2 para. 24
- s. 233(1)(j) inserted by 2017 asp 2 Sch. 2 para. 25(2)
- s. 233(3A) inserted by 2017 asp 2 Sch. 2 para. 25(3)
96Determination to have effect as a self-assessmentS
This section has no associated Explanatory Notes
(1)A Revenue Scotland determination has effect for enforcement purposes as if it were a self-assessment made by P.
(2)In subsection (1) “for enforcement purposes” means for the purposes of Part 10.
(3)Nothing in this section affects any liability of a person to a penalty for failure to make a tax return.
Commencement Information
I1S. 96 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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