{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-95",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-95.json",
  "legislation": "asp/2014/16",
  "legislation_title": "Revenue Scotland and Tax Powers Act 2014",
  "legislation_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014",
  "path": "section/95",
  "kind": "section",
  "number": "95",
  "heading": "Determination of tax chargeable if no return made",
  "text": "(1) This section applies where—\n(a) Revenue Scotland has reason to believe that a person (“P”) is chargeable to a devolved tax,\n(b) P has not made a tax return in relation to that liability, and\n(c) the relevant filing date has passed.\n(2) “The relevant filing date” means the date by which Revenue Scotland believes a return was required to be made.\n(3) Revenue Scotland may make a determination (a “Revenue Scotland determination”) to the best of its information and belief of the amount of tax to which P is chargeable.\n(4) Notice of the determination must be given to P and must state the date on which it is issued.\n(5) P must pay the tax chargeable as a result of the determination immediately on receipt of notice of the determination.\n(6) No Revenue Scotland determination may be made more than 5 years after the relevant date.\n(7) The relevant date is—\n(a) the relevant filing date, or\n(b) such other date as the Scottish Ministers may by order prescribe.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 95 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2014/16/section/95",
    "retrieved_at": "2026-10-29T20:14:01.828273+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}