Correction of claim by Revenue Scotland
349.Paragraph 11 provides that Revenue Scotland may correct obvious errors or omissions in a claim, within nine months of the claim being made. The claimant may reject this correction within three months.
Revenue Scotland and Tax Powers Act 2014
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- Acts of the Scottish Parliament
- 2014 asp 16
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- Schedule 3
- Correction of claim by Revenue Scotland
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Text created by the Scottish Government to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills.
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