137 Potential lost revenue: losses

137  Potential lost revenue: losses

(1)     Where an inaccuracy has the result that a loss is wrongly recorded for the purposes of a devolved tax and the loss has been wholly used to reduce the amount payable in respect of that tax, the potential lost revenue is calculated in accordance with section 135.

(2)     Where an inaccuracy has the result that

Powered by Lexis+®