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Section 5 Duty to make returnsI1

Scotland

(1)

Section 26 of the 2024 Act (duty to make returns) is modified as follows.

(2)

In subsection (3)(a), for the words from “section 5)” to the end of the paragraph substitute “section 5 or, as the case may be, section 6A) that become payable by the liable person during the period,”.

Annotations

Commencement

I1

S. 5 in force at 21.7.2026, see s. 16(2)(c)