Revenue Scotland and Tax Powers Act 2014 (asp 16)

PART 6 S Tax returns, enquiries and assessments

CHAPTER 7 S Relief in case of excessive assessment or overpaid tax

Double assessment S

106 Relief in case of double assessment S

A person who believes that tax has been assessed on that person more than once in respect of the same matter may make a claim to Revenue Scotland for relief against any double charge.

Commencement Information

I1 S. 106 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)