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Revenue Scotland and Tax Powers Act 2014
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Giving effect to claims and amendments
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12(1)As soon as practicable after a claim is made, amended or corrected under paragraph 10 or 11, Revenue Scotland must give effect to the claim or amendment by discharge or repayment of tax.
(2)Where Revenue Scotland enquires into a claim or amendment—
(a)sub-paragraph (1) does not apply until a closure notice is given under paragraph 14 (completion of enquiry), and then it applies subject to paragraph 16 (giving effect to amendments under paragraph 14), but
(b)Revenue Scotland may at any time before then give effect to the claim or amendment, on a provisional basis, to such extent as it thinks fit.
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