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)