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Section 25 InterpretationI1I2

Scotland

(1)

References in this Act to the making of returns are to the making of returns that comply with the requirements of this Part.

(2)

References in this Part to the relevant period are to the period mentioned in section 26(4).

Annotations

Commencement

I1

S. 25 not in force at Royal Assent, see s. 79(2)

I2

S. 25 in force at 20.9.2024 by S.S.I. 2024/231, reg. 2