The Act Part 6 – Tax Returns, Enquiries and Assessments Chapter 5 — Revenue Scotland Determinations Section 96 – Determination to have effect as a self-assessment
135.This section provides that a determination by Revenue Scotland has the same effect for enforcement purposes (i.e. the collection and recovery of tax as provided for in Part 10 of this Act) as if it were a self-assessment made by the person liable for the chargeable tax. Under these provisions, a determination by Revenue Scotland does not affect a person’s liability to a penalty for failure to make a tax return (under sections 159 to 167).