Regulation 24 Payment of tax

(1)

Where a return is to be made under regulation 23, the tax or additional tax payable must be paid to Revenue Scotland no later than 30 days after the end of the accounting period in respect of which the tax liability arises.

(2)

Where a return is amended, the tax payable as a result of the amendment must be paid by the latest of the following dates—

(a)

the date in paragraph (1) above,

(b)

the date on which the return is amended.

(3)

For the purposes of paragraphs (1) and (2), tax is treated as paid if arrangements satisfactory to Revenue Scotland are made for payment of the tax.

(4)

Revenue Scotland will not be obliged to reimburse any tax owed by it to an operator (as defined in section 10(1) of the Act) until—

(a)

any outstanding tax return has been made by the operator, and

(b)

tax in respect of the return has been paid to Revenue Scotland^f1.

Annotations

Footnotes

f1: See section 83 of the RSTP Act for the taxpayer’s right to amend a return and sections 109 to 112 of that Act in respect of defences by Revenue Scotland of unjustified enrichment in respect of a claim by the taxpayer for reimbursement in respect of an overpayment of tax.