(1)This section applies where—
(a)a claim is made under section 107,
(b)the grounds for giving effect to the claim also provide grounds for a Revenue Scotland assessment on the claimant in respect of the tax, and
(c)such an assessment could be made but for a relevant restriction.
(2)In a case falling within section 116(1)(a) or (b), the reference to the claimant in subsection (1)(b) of this section includes any relevant person (as defined in section 116(3)).
(3)The following are relevant restrictions—
(a)the restrictions in section 102 (conditions for assessment where return has been delivered),
(b)the expiry of a time limit for making a Revenue Scotland assessment.
(4)Where this section applies—
(a)the relevant restrictions are to be disregarded,
(b)the Revenue Scotland assessment is not out of time if it is made before the final determination of the claim.
(5)A claim is not finally determined until it, or the amount to which it relates, can no longer be varied (whether on review, appeal or otherwise).