SCHEDULE 3Claims for relief from double assessment and for repayment
Completion of enquiry
I114
1
An enquiry under paragraph 13 is completed—
a
when Revenue Scotland by notice (a “closure notice”) informs the claimant that it has completed its enquiries and states its conclusions, or
b
no closure notice having been given, 3 years after the date on which the claim was made.
2
A closure notice must be given no later than 3 years after the date on which the claim was made.
3
A closure notice must either—
a
state that in the opinion of Revenue Scotland no amendment of the claim is required, or
b
if in Revenue Scotland's opinion the claim is insufficient or excessive, amend the claim so as to make good or eliminate the deficiency or excess.
4
In the case of an enquiry into an amendment of a claim, sub-paragraph (3)(b) applies only so far as the deficiency or excess is attributable to the amendment.
5
A closure notice takes effect when it is issued.