Explanatory Notes

Revenue Scotland and Tax Powers Act 2014

2014 asp 16

24 September 2014

The Act

Schedule 3 – Claims for Relief from Double Assessment and for Repayment

Amendment of claim by claimant

348.Paragraph 10 provides that a claimant can amend their claim within 12 months, unless Revenue Scotland gives notice during that period that it is carrying out an enquiry.