The Act Part 7 – Investigatory Powers of Revenue Scotland Interpretation Section 120 – Meaning of “tax position”
162.This section sets out the definition of a “tax position” as referred to throughout this Part of the Act. A tax position can include a person’s past, present and future liability to pay any devolved tax or associated penalties and also includes any claims, elections, applications and notices in connection with the liability to pay any devolved tax.