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Section 53 Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014I1I2

Scotland

(1)

The Revenue Scotland and Tax Powers Act 2014 is modified as follows.

(2)

In section 94 (direction to complete enquiry), in subsection (3), for “paragraph” substitute “section”.

Annotations

Commencement

I1

S. 53 not in force at Royal Assent, see s. 64(2)

I2

S. 53 in force at 1.4.2025 by S.S.I. 2025/79, reg. 2(1)(2)(a)