# Revenue Scotland and Tax Powers Act 2014, Section 97: Determination superseded by actual self-assessment


(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.
(2) Subsection (1) does not apply to a return made—
(a) more than 5 years after the power to make the determination first became exercisable, or
(b) more than 3 months after the date of the determination,
whichever is the later.
(3) Where—
(a) proceedings have been begun for the recovery of any tax charged by a Revenue Scotland determination, and
(b) before the proceedings are concluded the determination is superseded by a self-assessment,
the 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.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/97 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-97
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.