Revenue Scotland and Tax Powers Act 2014 section 101

References to the "taxpayer"

Section 101 defines who is meant by the term "taxpayer" when used in the provisions dealing with the conditions, time limits, and procedures for Revenue Scotland assessments.

• The definition of "taxpayer" applies specifically to sections 102 to 105 of the Act, which cover the conditions, time limits, and procedural rules for Revenue Scotland assessments.
• Where Revenue Scotland makes an assessment to recover a loss of tax under section 98, the "taxpayer" is the person who is chargeable to that tax.
• Where Revenue Scotland makes an assessment to recover an excessive repayment of tax under section 99, the "taxpayer" is the person who received the excessive repayment.
• This definition ensures that the correct person is identified and notified when Revenue Scotland issues an assessment, whether for underpaid tax or for a repayment that should not have been made.