{
  "url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-97",
  "json_url": "https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-97.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/97",
  "kind": "section",
  "number": "97",
  "heading": "Determination superseded by actual self-assessment",
  "text": "(1) If, after a Revenue Scotland determination has been made, P makes a tax return with respect to the tax in question, the self-assessment included in that return supersedes the determination.\n(2) Subsection (1) does not apply to a return made—\n(a) more than 5 years after the power to make the determination first became exercisable, or\n(b) more than 3 months after the date of the determination,\nwhichever is the later.\n(3) Where—\n(a) proceedings have been begun for the recovery of any tax charged by a Revenue Scotland determination, and\n(b) before the proceedings are concluded the determination is superseded by a self-assessment,\nthe proceedings may be continued as if they were proceedings for the recovery of so much of the tax charged by the self-assessment as is due and payable and has not yet been paid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 97 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/97",
    "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."
}