2(1)A claim must be made in such form as Revenue Scotland may determine.S
(2)The form of claim must provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the claimant's information and belief.
(3)The form of claim may require—
(a)a statement of the amount of tax that will be required to be discharged or repaid in order to give effect to the claim,
(b)such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct,
(c)the delivery with the claim of such statements and documents, relating to the information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b).
(4)A claim for repayment of tax may not be made unless the claimant has documentary evidence that the tax has been paid.
Commencement Information
I1Sch. 3 para. 2 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)