# Revenue Scotland and Tax Powers Act 2014, Section 91: Effect of determination


(1) A determination under section 88 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary plea in an appeal.
(2) The designated officer conducting the enquiry must take the determination into account—
(a) in reaching conclusions on the enquiry, and
(b) in the formulation of any amendments of the tax return that may be required to give effect to those conclusions.
(3) The question determined may not be reopened on an appeal, except to the extent that it could be reopened if it had been determined as a preliminary plea in that appeal.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/91 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-91
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.