Section 20 Form and content of returnsI1

Scotland Not yet in force

(1)

A return under this Act must—

(a)

be in the form specified by Revenue Scotland,

(b)

contain such information specified by Revenue Scotland, and

(c)

be made in such a manner as specified by Revenue Scotland.

(2)

Revenue Scotland may specify different forms, information and manners of return for different kinds of return.

(3)

A return is treated as containing any accompanying information provided by the person making the return for the purpose of completing the return.

Annotations