Revenue Scotland and Tax Powers Act 2014 section 100

References to "Revenue Scotland assessment"

Section 100 defines the term "Revenue Scotland assessment" as used throughout the Act.

• A "Revenue Scotland assessment" is a formal assessment made by Revenue Scotland rather than by the taxpayer
• It covers assessments made where there has been a loss of tax (under section 98)
• It also covers assessments made where there has been an excessive repayment of tax (under section 99)
• This definition applies wherever the term appears throughout the Act