Section 25B Communications from taxpayers to the Tax AuthorityF1

(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 the Tax Authority must comply with the requirements set out in subsection (2).

(2)

The requirements are that the thing—

(a)

must be in the form specified by the Tax Authority,

(b)

must contain the information specified by the Tax Authority, and

(c)

must be given in the manner specified by the Tax Authority.

(3)

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

Annotations

Textual amendments

F1: Ss. 25A, 25B inserted (7.11.2014) by Revenue Scotland and Tax Powers Act 2014 (asp 16), s. 260(2), Sch. 4 para. 10(7) (with ss. 257-259); S.S.I. 2014/278, art. 2, Sch.