There are outstanding changes not yet made by the legislation.gov.uk editorial team to Revenue Scotland and Tax Powers Act 2014. Any changes that have already been made by the team appear in the content and are referenced with annotations.
10(1)The claimant may amend the claim by notice to Revenue Scotland.S
(2)No such amendment may be made—
(a)more than 12 months after the day on which the claim was made, or
(b)if Revenue Scotland gives notice under paragraph 13 (notice of enquiry), during the period—
(i)beginning with the day on which notice is given, and
(ii)ending with the day on which the enquiry under that paragraph is completed.
Commencement Information
I1Sch. 3 para. 10 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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