# Revenue Scotland and Tax Powers Act 2014, Section 96: Determination to have effect as a self-assessment


(1) A Revenue Scotland determination has effect for enforcement purposes as if it were a self-assessment made by P.
(2) In subsection (1) “for enforcement purposes” means for the purposes of Part 10.
(3) Nothing in this section affects any liability of a person to a penalty for failure to make a tax return.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/96 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-96
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.