Revenue Scotland and Tax Powers Act 2014 section 82

Meaning of "filing date"

Section 82 defines the term "filing date" as used throughout the Act.

  • The "filing date" is the deadline by which a tax return must be submitted
  • This deadline is set by law, whether under this Act or another enactment
  • The definition applies consistently wherever the term appears in the Act
  • Filing after the filing date may trigger penalties and interest charges under other provisions of the Act

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