Section 21 Communications from taxpayers to Revenue ScotlandI1

Scotland Not yet in force

(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 Revenue Scotland must comply with the requirements set out in subsection (2).

(2)

The requirements are that the notice, application or other thing—

(a)

be in the form specified by Revenue Scotland,

(b)

contain the information specified by Revenue Scotland, and

(c)

be made in the manner specified by Revenue Scotland.

(3)

Subsections (1) and (2) are subject to any different provision made in or under this Act.

Annotations

Commencement

I1: S. 21 not in force at Royal Assent, see s. 52(2)