Paragraph 35H F1
The notice has effect—
(a)
for the purposes of the recovery from that person of the amount required to be paid and of interest on that amount, and
(b)
for the purpose of appeals,
as if it were a notice of a Revenue Scotland assessment and that amount were an amount of tax due from that person.
Annotations
Textual amendments
- F1
Sch. 11 Pt. 4A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(21)(d) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)